TMI Blog2018 (12) TMI 1281X X X X Extracts X X X X X X X X Extracts X X X X ..... ring to the petitioner. It is true that the petitioner did not file any reply to the notices of proposal - also, the perusal of the orders of assessment would show that the Assessing Officer has simply imposed the penalty only on the reason that the petitioner did not file any reply, without recording his satisfaction that the escapement of tax was due to willful non-disclosure of the turn over by the petitioner - thus, the Assessing Officer, if chooses to impose penalty, should specifically record his satisfaction in the order of assessment that the escapement of tax is due to willful nondisclosure of the turn over by the Assessee, since the order of assessment is being passed by way of quasi judicial proceedings and therefore, such orders ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner submitted that the petitioner has admitted the tax liability and paid the same at the time of inspection by the Enforcement Officials insofar as assessment years 2007-2008, 2011-2012, 2012-2013 and 2013-2014 and that the petitioner is not disputing such tax liability and however, the present writ petitions filed in respect of the assessment years 2007-2008, 2011-2012, 2012-2013 and 2013-2014 only against the imposition of penalty. She further contended that in respect of the assessment years 2014-2015, 2015-2016 and 2016-2017, the petitioner is disputing the tax liability arising out of mis-match issue and also imposition of penalty on the reason that the said issue was not dealt with by the Assessing Officer by following the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... need not record any satisfaction regarding willful nondisclosure of the turn over by the Assessee. 5. Heard both sides. 6. In all these writ petitions, the petitioner questions the imposition of penalty on the ground that the Assessing Officer has failed to record any reasons and his satisfaction that the escapement of tax was due to non-disclosure of the turn over by the Assessee. It is contended that in the absence of such finding, the penalty, as a matter of routine, cannot be imposed. It is true that the petitioner has admitted the tax liability and paid the same before the Inspecting Officials in respect of the assessment years 2007-2008, 2011-2012, 2012-2013 and 2013-2014. Thereafter, the Assessing Officer has chosen to issue th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 and 35020 of 2016 dated 01.12.2016]. Thus, the conduct of the petitioner in paying the tax even at the time of inspection prior to issuance of the show cause notices can very well be taken as a factor for not imposing penalty on the petitioner. That apart, the respondent has not recorded his satisfaction that escapement of tax was due to wilful non disclosure by the assessee. 7. Therefore, it is clear that the Assessing Officer, if chooses to impose penalty, should specifically record his satisfaction in the order of assessment that the escapement of tax is due to willful nondisclosure of the turn over by the Assessee, since the order of assessment is being passed by way of quasi judicial proceedings and therefore, such orders should ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 and 2016-2017, by following the guidelines/directions issued in JKM Graphics Solutions case. 9. Considering all these aspects, WP Nos.31554, 31555, 31560 31565 of 2018 are allowed and the impugned orders of assessment, imposing penalty are set aside. Consequently, the matter is remitted back to the Assessing Officer to re-do the assessment only in respect of penalty, as the petitioner has admitted the tax liability in these cases. The petitioner is directed to furnish their reply to the notices of proposal within a period of two weeks from the date of receipt of a copy of this order. On receipt of such reply, the Assessing Officer shall give a personal hearing to the petitioner and pass fresh orders of assessment on the question ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
