TMI Blog2001 (10) TMI 29X X X X Extracts X X X X X X X X Extracts X X X X ..... s. He submitted further that the revisional authority also did not look into this genuine grievance of the petitioners and proceeded further in passing order rejecting the revision petition filed by the petitioners. Shri Mehta submitted that thus the order passed by the Assessing Officer and the revisional authority are orders passed against the petitioners without hearing them and, therefore, those orders are "ex parte" orders. He submitted that, the order passed by the revisional authority needs to be set aside, so also the order which has been passed by the Assessing Officer and the Assessing Officer needs to be directed to reassess the case of the petitioners again after providing them sufficient opportunity of producing the record of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this petition by the petitioners is nothing but an afterthought excuse. Shri Sawant submitted that the Sales Tax Department granted all opportunities to the petitioners to get the authenticated copies of all the documents on which they were placing reliance, which were pertaining to the Silvassa branch. But the petitioners did not avail of all these opportunities. Shri Sawant submitted that the Sales Tax Department is not a subordinate department to the Income-tax Department and, therefore, it should have produced all the record. A wish was expressed by the petitioners to get the record of said seizure before the concerned Income-tax Department. He submitted that there is absolutely no substance in the case of the petitioners. Both Shr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee's representative Shri Bipin Shah, attended the office of the Assessing Officer and stated that the books of the firm were seized by the Sales Tax Department and the assessee was trying to get copies of the said books, so that the required details can be furnished. As nothing was heard, a final notice was issued to the assessee requesting him to attend the office on January 21, 1998 at 2.30 p.m. No compliance was made. However, a letter dated January 27, 1998, was filed in the office of the Assessing Officer informing that the books of the firm were seized by the Sales Tax Department and it was difficult for the assessee to prepare the details as desired by the Assessing Officer's office. The same stand was reiterated. On Feb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yer was made before the revisional authority, the revisional authority also granted opportunity to the petitioners to produce those documents. But they were not produced at that time. Mr. M. Subramanian, advocate for the petitioners, conceded that the reliefs sought by the petitioners/assessee would be appreciated only after production of such record in the context with the Silvassa branch. The said learned advocate undertook to produce copies of the relevant documents. To enable him to do so, almost four months time was granted by the revisional authority but still nothing was done. The case was once again posted for hearing on November 15, 2000, and notice of hearing was served well in time. The authorised representative, Shri Bipin Mehta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e agency. No appropriate debit entry was made in the books of account in respect of expenses of sales promotion. The Assessing Officer has assessed all these things in support of his conclusion which was against the assessee/petitioners. For reasons best known to the petitioners, they did not file an appeal but chose to assail the said order of the Assessing Officer by filing revision. So far as the production of the documents seized by the Sales Tax Department is concerned, it is nothing but a bogey created by the petitioners for the purpose of killing time. On account of delaying tactics played by the petitioners as it has been depicted by helplessness expressed by the Assessing Officer, he was required to pass the order which has been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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