2016 (6) TMI 807

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..... he respondent ORDER Heard the learned counsel for the petitioner. At the stage of admission, the petitions are taken up for disposal. 2. Though the petitions are numbered as if there are two assessment years,  but, in fact, the petitions are preferred only in respect of the dismissal of  the appeal pertaining to the assessment year 2003-04. 3. It is the case of the petitioner that th .....

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..... e assessing  authority was not sympathetic towards the request of the petitioner and accordingly had passed the assessment order. 5. The appellate authority, in turn, dismissed the appeal on the summary  finding that the petitioner had indeed failed to appear and produce declaratory forms in support of its claim and it was a mandatory requirement in order to claim the benefit of a conce .....

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..... t having produced the declaration forms C and F ? (b) On the facts and in the circumstances of the case, whether the honourable Tribunal is right in holding that under the provisions of rule 12(1) of the CST (R & T) Rules, 1957, the declaration forms are to be filed within the reasonable time and reasonable time cannot be regarded as unspecified time-limit ? (c) On the facts and in the circums .....

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..... aterial while assigning acceptable reasons for not having produced the same earlier. Since the Tribunal was not satisfied with the statements of the petitioner and the appeal having been dismissed also cannot be faulted. 9. However, the law provides for a concessional levy of tax which the petitioner is entitled to have that benefit. There appears to be a miscarriage of justice in not having affo .....

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..... law itself provides the benefit to the assessee. In that, if the declaratory forms are produced, he would be entitled to a concessional levy of tax. This benefit cannot be taken away on account of an inadvertent lapse on the part of the petitioner. 11. Accordingly, the petitions are allowed. The matter is remanded to the Tribunal with an opportunity to the petitioner to establish the reasons ass .....

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