TMI Blog2018 (1) TMI 867X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner desires to first press the same, we direct that the Assessing Officer shall consider the rectification application in accordance with law - In the event the rectification application is allowed then nothing would survive in the appeal which is filed before the Appellate Authority and depending upon the modifications or changes effected in the assessment order, the petitioner would have to decide whether to further challenge it. No opinion expressed on the merits of the controversy. Petition disposed off. - Writ Petition No. 13094, 13095, 13096, 13097, 13101, 13102, 13103, 13104 OF 2017, Writ Petition ( Stamp ) No. 31477 of 2017 - - - Dated:- 9-1-2018 - S. C. Dharmadhikari And Smt. Bharati Harish Dangre, JJ. Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it was, in the petitioner's submission, vitiated inter alia for non observance of the principles of natural justice. The petitioner has stated in the petition that an application for rectification of the mistake which is apparent according to her on the face of the record was not entertained. The rectification application is dated 14th July 2017. The details of such rectification application are found in paragraph 13 of the petition. It is stated that there was no response received by the petitioner on this rectification application rather the Assessing Officer refused it to take it on record. 4] In order to avoid any further damage, the petitioner filed an appeal to the Appellate Authority. The grievance is that the Appellate Author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner says that an assessment was also framed in the meanwhile for the assessment years 2013-14 based on the returns but alleging that the dealer petitioner has not filed any audit report. The assessment order proceeds to confirm the demand. However, it is noted therein that the dealer in its periodic returns for the tax periods in the financial year 2013-14 has claimed concessional rate of tax on the interstate sales made to registered dealers on the strength of prescribed declaration forms under the Act amounting to rupees nil. However, the dealer has not made any interstate sales during this financial year. The petitioner was also served with a notice dated 24th June 2017, copy of which is at page 45 of the paper book, together with tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was treated as a defaulter and the notice of demand was issued based on this assessment. That is how the appeal was filed and in appeal also these contentions were reiterated including that no cognizance was taken of the rectification application nor was the assessment framed after giving due and proper opportunity of being heard to the petitioner. 9] The Appellate Authority in a cryptic and short order disposed of the appeal but without adverting to all the contentions. We find that there is a specific contention raised that the oral hearing before the Appellate Authority as well it was urged that the flat rate should not be applied as the major purchases are of diesel. The Appellate Authority says that all taxes assessed by the Assessi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l order can be availed for. We made it clear that we will quash the appellate order and allow the petitioner to press the rectification application and to file a fresh Appeal after the same is disposed of or to revive the existing appeal by quashing and setting aside the appellate order. 12] On taking instructions, Mr. Gandhi states that the petitioner would prefer to press her rectification applications since they are on file of the Assessing Officer and let him first pass order on the same. He would submit that in the event the rectification application is not entertained then an opportunity be given to the petitioner to revive her appeals which are directed against the initial order. 13] On perusal of the petition and all the annex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls and when those are pressed, we direct that the petitioner, either in person or through her representative, should be granted a personal hearing, allowed to produce and rely upon all the records and make oral submissions. On all these materials, a fresh order will have to be passed by the Appellate Authority assigning reasons. That speaking order shall be passed uninfluenced by any earlier observations, findings and conclusions. We clarify that we have not expressed any opinion on the merits of the controversy. 14] Since the above issues and controversy is common to all the petitions, no separate order and direction is necessary on each of these petitions. The other petitions also shall be treated as disposed of with the same order and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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