TMI Blog2017 (7) TMI 548X X X X Extracts X X X X X X X X Extracts X X X X ..... the documents as directed - Held that: - the petitioner was afforded an opportunity of personal hearing, in which they were instructed to produce certain documents, the Assessing Officer could have granted one more opportunity to enable the petitioner to produce those documents - since the matter pertains to five assessment years commencing from the year 2011-2012, this Court is of the view that r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... siness of Automobile and Spare Parts. The petitioner is a retailer of M/s.Honda Motor India Private Limited, whose registered office is situated in Uttar Pradesh with warehouse and the main office in the State of Tamil Nadu. The petitioner would state that the goods are manufactured by M/s.Honda Motors in Uttar Pradesh, which are stock transferred to Chennai and sold to the petitioner inside the S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eir objections and also availed an opportunity of being heard in person within the said period. The petitioner by reply dated 16.06.2016 explained their stand in the matter and also referred to the decision of this Court in the case of Sujana Towers Limited vs. The Assistant Commissioner (CT) in W.P.No.30304 of 2014, dated 20.11.2014. The petitioner has also specifically sought for an opportunity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case is that he was granted time till 18.05.2017 to produce those documents and on 15.05.2017, the petitioner consultant went to the office of the respondent and the respondent was not there, as there was a training programme for the Good and Services Tax. Therefore, the staff of the office of the respondent directed the consultant to come to the office after two days. To affirm the above submissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a decision on the merits rather than to make a best of Judgment assessment. 5. In the light of the above, the Writ Petitions are allowed, the impugned orders are set aside and the matters are remanded to the respondent for fresh consideration, who shall fix a date for personal hearing, within 15 days from the date of receipt of a copy this order and afford an opportunity to the petitioner/cons ..... X X X X Extracts X X X X X X X X Extracts X X X X
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