Contact us   Feedback   Annual Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (8) TMI 103 - MADRAS HIGH COURT

2015 (8) TMI 103 - MADRAS HIGH COURT - TMI - Delay in submision of statutory declaration forms - appellant contended that it needed time to obtain the statutory declaration forms from the former company consequent to merger - Held that:- Assessing Authority without even giving reply to the request made by the assessee seeking time to produce the declaration forms, whether he is granting time or not, passed the assessment order. For the balance four years, the Assessing Authority granted time to .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

steps to comply with the requirement of submitting the statutory declaration forms, though belatedly, is evident from the fact that before the first Appellate Authority they had produced the statutory declaration forms, but the same was not accepted by the first appellate authority. But the fact remains that the cause for not submitting the forms at the initial stage is justified in the facts of the present case.

There is ample power for the authority to grant extension of time. In th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

dent : Ms. Mala, AGP (Pondy) ORDER (Order of the Court was made by R. Sudhakar,J.) The above Tax Case (Revisions) are filed by the assessee as against the order dated 30.04.2015 made in T.A.Nos.3, 1, 2, 5, 7, 4 and 8 of 2015 on the file of the Appellate Tribunal, Puducherry for the assessment years 2007-2008, 2008-09, 2009-10, 2008-09, 2009-10, 2011-12 and 2010-11 respectively. 2. The brief facts of the case are as follows: The petitioner/assessee in T.C.(R)Nos.51 to 53 of 2015 originally known .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

o.56 of 2015), and 24.06.2014 (T.C.(R) No.57 of 2015). On receipt of the said pre-assessment notices, the assessee filed reply requesting one month time to produce the statutory declaration forms, namely, 'C/F/I' forms as the case may be, as against the 7 days time granted by the Assessing Authority. The said request letter was received by the Department, however, in respect of three assessment years i.e., T.C.(R)Nos.51 to 53 of 2015, no reply, either granting time as requested by the as .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

sment orders, the assessee preferred appeals before the Appellate Assistant Commissioner. Before the Appellate Assistant Commissioner, the assessee filed the statutory declaration forms, but the same was not accepted on the ground that the assessee had not shown any sufficient cause to file the statutory declaration forms belatedly. In the result, the first Appellate Authority dismissed the appeals. As against the said order, the assessee pursued the matter once again before the Tribunal. Before .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ent cause was shown by the assessee before the Assessing Authority even prior to the issuance of pre-assessment notice by letter dated 20.5.2011, wherein they have intimated that since the company got merged, the entire working of the company is under re-jig and sought time to submit the statutory declaration forms. She further submits that the assessee had submitted the declaration forms before the first Appellate Authority as well as before the Tribunal, which Authority can receive these docum .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

v. Arulmurugan and Company reported in [1982] 51 STC 381 (Mad); J.B.Leather Fertilizers and Company V. Deputy Commercial Tax Officer, Vellore (Rural) reported in [2002] 126 stc 38 and Esjyapee Impex (P) Ltd. v. Commercial Tax Officer reported in [2011] 42 vst 61 (Mad). 7. Heard learned counsel appearing for the petitioners and the learned Additional Government Pleader appearing for the respondent and perused the materials placed before this Court. 8. It is seen that for the three assessment year .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nt stating that due to the merger, they were in the process of re-working of the new company; the forms had to be obtained from the former employees of Vista Securities and the persons handling the records left the service. The fact that they have taken all reasonable steps to comply with the requirement of submitting the statutory declaration forms, though belatedly, is evident from the fact that before the first Appellate Authority they had produced the statutory declaration forms, but the sam .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

as if the assessee in this case was diffident or deliberately avoided the authorities in producing the statutory declaration forms. They have produced the statutory declaration forms before the first Appellate Authority, who has power to receive such documents. Since the company got merged with Siemens, they could not trace all the records and could not obtain the relevant C forms from the former company. We hold that the petitioners have shown sufficient cause before the Appellate Authority em .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

he said Rule of the Central Sales Tax, which reads as follows: 12.(7) The declaration in Form C or Form F or the certificate in Form E-I or Form E-II shall be furnished to the prescribed authority with in three months after the end of the period to which the declaration or the certificate relates: Provided that if the prescribed authority is satisfied that the person concerned was prevented by sufficient cause from furnishing such declaration or certificate with in the aforesaid time, that autho .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the concessional rate of tax to the turnover converted by the C forms. Or the Tribunal may remand the case to the Appellate Assistant Commissioner. The remand may be for the specific purpose of going into the question of sufficient cause. The remand may also be loaded with the finding by the Tribunal that there had been sufficient cause, leaving the scrutiny of the C forms alone to be undertaken or remand. The Tribunal may, if satisfied about the sufficient cause set aside even the assessment o .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

urged on behalf of the appellant-State that declaration forms under the Central Act were not filed within the time and/or were defective. That does not in reality amount to non-compliance of a statutory provision. The respondent No.1-company was claiming exemption and, therefore, had not filed the declaration forms. Some of the forms which were filed were treated to be defective. Undisputedly, before the revisional authority a prayer was made for grant of opportunity to rectify the defects, if .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Assessing Officer is empowered to grant time. That means that the provisions requiring filing of declaration forms along with the return is a directory provision and not a mandatory provision. In a given case even the declaration forms can be filed before the appellate authority as an appeal is continuation of the assessment proceedings. In a given case, if the appellate authority is satisfied that assessee was prevented by reasonable and sufficient cause which dis-enabled him to file the forms .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version