Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2017 (9) TMI 837

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tion for issuing notification, in the larger interest of justice, we would request the authority to consider such additional documents before taking a fresh final decision. Terminating the case of the petitioner without considering the additional documents sought to be relied upon, only on the ground that the petitioner failed to prove conclusively that such documents were inwarded before the authority before the final order of rejection was passed, would be just too harsh. Under the circumstances, impugned order dated 13.5.2014 is set aside. The authority shall pass fresh order after considering the additional documents accompanying the petitioner's representation dated 21.4.2014 made in response to the summons dated 16.4.2014 - Specia .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... maintenance of an industrial park. Such issues were highlighted in the impugned order. Referring to two notices issued by the authority on 25.2.2014 and 16.4.2014, it was recorded that no response came from the petitioner and, therefore, the authority proceeded on the basis of available material on record. Case of the petitioner is that though there was no response to the first notice dated 25.2.2014, in response to the second notice dated 16.4.2014, the petitioner had made a detailed representation under the communication dated 21.4.2014 along with which several documents were produced. These documents if taken into account would have persuaded the authority that the petitioner had fulfilled all the requirements and that the same was demon .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... uments sought to be relied upon, only on the ground that the petitioner failed to prove conclusively that such documents were inwarded before the authority before the final order of rejection was passed, would be just too harsh. 5. Under the circumstances, impugned order dated 13.5.2014 is set aside. The authority shall pass fresh order after considering the additional documents accompanying the petitioner's representation dated 21.4.2014 made in response to the summons dated 16.4.2014, a copy of which is already on record at AnnexureP8. For the convenience, the petitioner shall supply a copy of the said representation dated 21.4.2014 along with the accompanying documents before the authority latest by 25.9.2017. If so done, the auth .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates