TMI Blog2015 (4) TMI 460X X X X Extracts X X X X X X X X Extracts X X X X ..... opportunity was given to the petitioner has not been disputed by the learned Additional Government Pleader - Impugned order is set aside - Decided in favour of assessee. - W.P.No.9522 of 2015, M.P.No.1 of 2015 - - - Dated:- 1-4-2015 - S.Vaidyanathan J. For the Appellant : Mr.V.Sundareswaran For the Respondents : Mr.Kanmani Annamalai, ORDER Heard the learned counsel for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om the dealers remitting tax under compounded scheme. Further, they have also proposed to make an addition at 20% towards non filing of form WW. 4. According to the learned counsel for the petitioner, Section 63 A was inserted by Act 18 of 2012 mandating production of audited accounts. Sub Section 2 of Section 63 A empowers the officer to accept form WW filed belatedly on imposing discretionary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rescribed. (2) If such registered dealer fails to get his accounts audited and submit a report of such audit within the prescribed period, as required in sub-section (1), the Assessing authority may, after giving a reasonable opportunity of being heard, direct such registered dealer to pay by way of penalty of sum of rupees ten thousand, in addition to any tax payable, in respect of the said pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rence to the representation, which was acknowledged, the impugned order has been despatched. 7. Besides, according to the learned counsel, the petitioner was not aware of the impugned order dated 10.11.2014, when he made a request on 26.11.2014 to the authorities. However, it is submitted that the petitioner has paid the penalty amount. However, he was not given an opportunity before the impugn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner afresh and to pass appropriate orders on merits and in accordance with law. 12. It is made clear that the petitioner shall appear before the authority concerned on or before 29.05.2015 on any working day, after intimating the same to the authority concerned. On such appearance of the petitioner, the respondent concerned shall pass appropriate orders afresh on merits and in accordance with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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