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2022 (10) TMI 730 - HC - VAT and Sales TaxValidity of assessment order - reversal of proposed turnover - it is alleged that entire accounts of the appellant are required to be verified - Sections 27(1)(a) of the TNVAT Act - HELD THAT:- Earlier, the respondent passed the revised orders of assessment and the same were subjected to challenge before the Appellate Authority, who in turn, allowed the appeals and remanded the matters to the respondent for fresh consideration. Thereafter, notices were issued by the respondent, but the appellant did not respond to the respondent. Thereafter, the respondent passed the revised orders of assessment dated 04.05.2021, 16.04.2021 and 08.06.2021, for the assessment years in question, which were impugned in the writ petitions filed by the appellant. It is evident from the revised orders of assessment that though the notices were received, the appellant has not filed their reply or any supporting documents to substantiate their claim, which compelled the assessing officer to confirm the earlier revised orders of assessment. The reasons adduced by the appellant for non-submission of the documents are that on receipt of the notices for re-assessment, they had entrusted the matter to their Accountant, who was not in a position to submit the documentary evidence, as he had contracted Covid-19 infection and hospitalised, which fact was not aware of the appellant. When the same was brought to the notice of the respondent and an opportunity was requested for production of the documentary evidence by the appellant, the respondent refused to accept the same and passed the revised orders of assessment. The said orders were also confirmed by the learned Judge, by dismissing the writ petitions on the ground of availability of alternative appeal remedy to the appellant. Having regard to the explanation given by the learned counsel for the appellant for non-submission of the documentary evidence before the respondent at the time of reassessment proceedings, which appear to be reasonable, this Court, to meet the ends of justice, is inclined to grant one more opportunity to the appellant to substantiate their claim by producing the required documentary evidence to the respondent, for which, there is no serious objection on the side of the respondent - the revised orders of assessment, which were impugned in the writ petitions, are set aside and the matters are remanded to the respondent for fresh consideration - Appeal disposed off.
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