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TMI Blog2016 (6) TMI 342X X X X Extracts X X X X X X X X Extracts X X X X ..... judgment reported in (2007) 295 ITR 303 (Mad) (V. Selladurai Vs. Chief Commissioner of Income Tax (OSD) and another) and further direct the respondent to pass orders afresh as requested by the petitioner vide his representation dated 25.04.2016. 2. The petitioner is a Limited Company having Certificate of Registration under TNVAT Act 2006 in TIN No. 33343364301 and also having a certificate of registration under CST Act 1956 in CST No. 944962 dated 10.09.2007 and an assessee on the file of the respondent herein. The nature of business carried on by the Company is manufacturing finished products such as M.S. Angles and M.S. Channels by using raw materials such as ingots billets sponge iron, iron scraps and selling such M.S. Angles and M.S. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount of Rs. 2,69,99,429/- which is patently clerical and calculation error and the petitioner had, however, given application dated 25.04.2016 pointing out this mistake besides seeking request to accept the requisite declarations in Form F which cover up all the turnover in question with details/statement of forms and submitted the application under Section 84 of the TNVAT Act, 2006 for fresh assessment. The said application dated 25.04.2016 had been submitted in person on 25.04.2016 itself and one more copy had also been sent to the respondent on 04.05.2016 by registered post and the said application is admittedly pending consideration before the respondent, as on date. Hence, the petitioner has come up with the present writ petition for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty subsequently produced C forms from other States invoking the provision that he (assessee) had tried his best, but it was beyond his control, because C forms were either not readily available or not readily issued in those States, the assessing officers have to be liberal in reopening the reassessing of such cases. Further the High Court of Madras has held in the case of Arulmurugan and Company reported in [1982] 51 STC 381 (Mad) [FB] that the proviso to Section 8(4) does not insist that the assessee should establish before the prescribed authority that he has prevented by sufficient cause from filing the C forms intime. 'Sufficient Cause' spoken of Section 8(4) is sufficient cause which appeals to the mind of the authority concer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... forms to be filed on sufficient cause, the rest of it is mere proceudre or follow up action. Where the assessig authority is satisfied, in a given case, about the existence of sufficient cause, it must necessarily be followed up by appropriate action, such as reopening the assessment already completed. Perhaps the requisite corrective action can be taken by invoking the assessing authority's statutory power of rectification of mistakes. Even otherwise, the implementation, in appropriate cases, of the power to allow furthre time cannot be withheld on the exucse that there is no express provision either in the statute or in the statutory rules for reopening the assessment. When the power is there and the facts are there demanding its exe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that there was sufficient cause for not filing the C forms before the assessments were over. The final orders of the Tribunal, however, were different in the two cases. In one case, the Tribunal set aside the assessment and directed the assessing authority to make the assessment fresh on the basis of the C forms received at the appellate stage. In the other case, without setting aside the assssment, the Tribunal forwarded the C forms to the assessing authority, directing that authority to scrutinise the C forms and find out if they complied with the formalities. 21. Having regard to the considerations which we have set out in the foregoing paragraphs, we must uphold the decision of the Tribunal in both the cases. We hold that the Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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