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TMI Blog2019 (2) TMI 1162X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioners only on the reason that the petitioners did not file the Auditor Statement in the prescribed format in Form WW within time. 3. It is the contention of the petitioners that they met the Assessing Officer in person and explained that the entire files are with their Auditors and they were making necessary arrangements to file the Auditor's Report in Form WW and that the petitioners' Accountant had fallen sick and was out of town for more than three months and therefore, they could not follow up the matter. Therefore, it is contended, that as a result, it caused delay in filing the auditor report, by which time, the impugned assessment orders were passed by the respondent. 4. The learned counsel appearing for the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the contention, the learned counsel relied on a Division Bench decision of this Court made in W.A.Nos.1148 and 1149 of 2015 (between Nithra Furniture P. Ltd. vs. The Asst. Commissioner (CT), Chennai), dated 11.08.2015, wherein, almost in identical circumstances, the Division Bench has set aside the assessment order and remitted the matter back to the Assessing Officer for taking on file the Form WW filed by the petitioner therein and pass fresh orders. Paragraphs 7 to 9 of the said order read as follows: ''7. If we have a look at the scheme of the Act, it will be clear that what the appellant is obliged to do under the Act, is to file monthly returns and not really the auditor's report. In any case, after the best of judg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the above decision of the Division Bench of this Court, I have no hesitation in setting aside the impugned order of assessment for remitting the same back to the Assessing Authority to pass fresh orders, after considering the Form WW submitted by the petitioner, though belatedly. In this case, admittedly, the petitioner has paid the penalty amount as well. Therefore, there cannot be any impediment for the respondent to re-consider the matter afresh. 8. Accordingly, the writ petition is allowed, the impugned order of assessment is set aside and the matter is remitted back to the Assessing Authority for considering the Form WW submitted by the petitioner and pass a fresh order of assessment, after giving due opportunity of hearing to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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