TMI Blog2016 (6) TMI 6X X X X Extracts X X X X X X X X Extracts X X X X ..... sessment order on merits, in accordance with law, in his own wisdom, expeditiously. - Decided in favour of petitioner - WP Nos. 25082-25093/2016 (T-RES) - - - Dated:- 27-4-2016 - Vineet Kothari, J. For the Petitioner : Sri Shankare Gowda M. N, Advocate For the Respondent : Sri T. K. Vedamurhty, AGA ORDER These writ petitions are filed by the petitioner being aggrieved by the re-assessment order at Annexure-G, dated 31.03.2016, passed by the Assistant Commissioner of Commercial Taxes (Audit)-4, Mysore, for the tax period April-2009 to March-2010 raising a demand of ₹ 85,88,630/-. 2. A show-cause notice for the purpose of re- assessment was issued by the said Assessing Authority vide Annexure-D, dated 17.03.2016 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by 31/03/2016, the request of the dealer is partially considered and granted time till 25/03/2016 to file objections if any. Subsequently the dealer had filed another letter on 28-03-2016 requesting for extension of grant of time till 15.04.2016. The extension of the time requested by the dealer exceeds the time bar limitation the request for extension of time is allowed up to 30/03/2016. But till date the dealer company has neither produced any books of accounts nor filed any objections to the notice issued by this office. Hence it is presumed that the dealer company has no objections for the proposed tax liability in the pre- assessment notice issued. 4. The present writ petitions are filed by the petitioner- assessee challenging th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mere formality but should be such that can be reasonably availed. Requiring a person to do something in a short period within which time the same cannot be performed, would amount to denial of fair opportunity. Merely completing the formality of issuing notice and not considering the reasons given in the response / reply for grant of further reasonable time to furnish the documents, would not amount to giving adequate or fair opportunity to the party. While denying further time or granting an unreasonably short time, the Assessing Authority ought to have considered the difficulties expressed by the appellant in its reply, and in not having done so, we are of the opinion that the order / endorsement dated 4-2-2015 has been passed in a mechan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r on 31.03.2016 itself. 8. Having heard the learned counsel for the parties and without going into the merits of the adjudication made by the Assessing Authority, this Court considers it expedient to set aside the impugned order at Annexure-G, dated 31.03.2016 and, while directing the petitioner-assessee to submit its written objections and reply to the show-cause notice immediately by appearing before the Assessing Authority on 29.04.2016 itself, the Assessing Authority is permitted to pass fresh and revised re-assessment order on merits, in accordance with law, in his own wisdom, expeditiously. 9. The writ petitions are accordingly allowed on the short ground as aforesaid and the impugned order at Annexure-G, dated 31.03.2016 is set ..... X X X X Extracts X X X X X X X X Extracts X X X X
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