TMI Blog2012 (5) TMI 565X X X X Extracts X X X X X X X X Extracts X X X X ..... he revisionist has not participated in the assessment proceedings before the assessing officer. So, the assessing officer made the addition on estimate basis but the fact remains that in the appeal proceedings, the revisionist has voluntarily participated. When it is so, the principles of natural justice has not been violated. In the instant case, the assessing officer made the addition on estimate basis and the Commissioner (Appeals) has reduced the addition on estimate basis, which was upheld by the Tribunal. No question of law is emerging from the impugned order. Appeal dismissed. - Trade Tax Revision Nos. 232,233 of 2004 - - - Dated:- 7-5-2012 - SATISH CHANDRA (DR.), J. For the Appellant : M.M. Dewan For the Respondent : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upheld the orders of the first appellate authority and dismissed both the appeals. Being aggrieved, the revisionist has filed the present revisions. With this background, Sri M.M. Dewan, learned counsel for the revisionist submits that the revisionist was availing of the benefit of the compounding scheme. In the previous assessment years, orders were passed under section 7D of the Act but during the assessment year under consideration, the same facility was not provided to the revisionist. However, he admits that the survey was conducted before filing the return. He also submits that before the assessing officer, the assessee could not attend the proceedings due to his illness. According to the learned counsel for the revisionist, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (accountant) was available at the site no complete books of account were available. It also found that firing in the brick kiln was continued and about five lakh raw bricks were available, but there was no stock of finished goods. In these circumstances, the assessing officer has made the addition on estimate basis by taking into consideration the consumption of coal, firing period, sale of the bricks, etc. The revisionist has not participated in the assessment proceedings before the assessing officer. So, the assessing officer made the addition on estimate basis but the fact remains that in the appeal proceedings, the revisionist has voluntarily participated. When it is so, the principles of natural justice has not been violated as per ..... X X X X Extracts X X X X X X X X Extracts X X X X
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