TMI Blog2017 (5) TMI 979X X X X Extracts X X X X X X X X Extracts X X X X ..... ather keen to have the assessment proceedings go on and also to have conclusion of the assessment proceedings and by conduct, the petitioner has not objected to the assessment proceedings, we do not find that the purpose of advance ruling mechanism can be stretched to the extent of diluting the voluntary conduct on the part of the petitioner as sought to be canvassed. Hence, the said contention cannot be accepted. Further, in the present case, as reproduced hereinabove, the Advance Ruling Authority itself when found that it cannot sit in appeal over the order of the Assessing Authority while deciding the matter, it has disposed of the application as having become infructuous. Such a view cannot be said to be as unreasonable, which may ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hereas, learned senior standing counsel appearing for the respondent contended that it is true that the application was filed under Section 245Q of the Act by the petitioner and it is also true that the application was admitted, but thereafter, notice under Section 143(2) of the Act for assessment was issued. In response to the said notice, the petitioner assessee appeared before the Assessing Officer, raised objections and thereafter, the order of assessment has also been passed by the Assessing Officer on 27.03.2015. He submitted that no purpose would be served in deciding the application preferred for advance ruling by the petitioner. He also submitted that once the assessment order is passed, and if either the petitioner or Revenue is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty, he cannot be heard to say that he should also be simultaneously permitted to pursue the proceedings, which has actually become infructuous. 9. Learned counsel for the petitioner attempted to rely upon the object of constitution of the Authority for Advance Rulings and the mechanism provided therefrom for contending that the purpose of advance rulings under the Act is to make the tax payer aware about his/her liability to pay tax and to avoid proliferation of litigation and he submitted that the said object would be frustrated if the Advance Ruling Authority is allowed to dispose of the matter as having become infructuous and therefore, this Court may consider the said aspect. 10. In our view, there cannot be any second opinion on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 16.01.2014 was not received and in the second affidavit, it was stated though the said notice may have been delivered, but it was misplaced and was never brought to the notice of the applicant. There were contradictory statements of the applicant, but this Court found that there was consistent stand on the part of the applicant that the notice was never within the knowledge of the applicant. Therefore, in view of the said peculiar circumstance, this Court observed that dismissal of the application for non-appearance of the applicant on a particular date, which was by a sufficient cause, was not justified and therefore, the orders passed by the Advance Ruling Authority impugned in the said matter were set aside. The said decision cannot b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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