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2013 (8) TMI 260 - HC - VAT and Sales TaxLevy of penalty - Petitioner contends opportunity of hearing not given - Held that:- first revision filed by the petitioner against the initial order of assessment was allowed and the matter was remanded back to the assessing officer for reassessment after giving due opportunity of hearing to the petitioner and examining the records. It is apparent from a perusal of the second order of assessment that on remand the assessing officer took up the matter and issued several notices to the petitioner, but he chose not to appear before the assessing officer on any of the dates for which notices were issued. It is further apparent that though the petitioner did not participate in the assessment proceedings inspite of notices the assessing officer, after examining the records and the documents filed alongwith the return reassessed the petitioner by giving cogent reasons for imposing tax and penalty - it is also apparent from a perusal of the order passed by the revisional authority that the revisional authority has taken the aforesaid facts into consideration and thereafter affirmed the order of the assessing authority and while doing so the authority has observed that the petitioner, in spite of being given a second opportunity to place all the relevant documents before the assessing officer and to bring to his notice all the issues that he wanted to bring to his notice, chose not to do so and in such circumstances no interference was called for in the order of assessment - repeated opportunities cannot be given to the petitioner to place documents before the authorities. The assessing authority and the revisional authority have examined the documents and thereafter the assessment has been done, which does not call for or warrant any interference - Decided against Assessee.
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