TMI Blog2019 (2) TMI 1475X X X X Extracts X X X X X X X X Extracts X X X X ..... , and one calling for the assistance of a professional. The reason for the non-availability of the Chartered Accountant is also a legitimate one, as seen from the letter of the petitioner dated 20.11.2018 stating that the CA had rushed to Vedaranyam to attend to the devastation caused in the wake of the Gaja cyclone. The petitioner has approached the Assessing Authority with a petition for rectification under section 84 though styled as a petition for 'reopening of assessment' and enclosing details in support of its stand that the sales and purchases were, in fact, reconciled. The rejection of this petition by the respondent quoting the provisions of Section 51(1) relating to appeal is hyper technical and not proper. The prayer specifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... specified instances by a Chartered Accountant. In the present case, the petitioner is admittedly subject to such audit. Form WW - Audit Report in terms of section 63-A of the Act was filed on 31.12.2015. A notice dated 27.12.2016 had been issued by the respondent to the petitioner pointing out certain errors in the aforesaid Form. 4. Admittedly, there appear to have been certain errors that had crept into the preparation of Form WW and the Chartered Accountant who had prepared the same, albeit with errors, corrected the same and filed a revised Form in pursuance to notice dated 27.12.2016, on 29.12.2016. The notice of the respondent dated 27.12.2016 had also called upon the petitioner to appear for a personal hearing in the matter on 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ck of the damage caused by the Gaja Cyclone and it thus sought fifteen (15) days time to prepare and present their case. However, on 08.01.2019, the impugned order of assessment was passed confirming the proposal in the show cause notice and communicated along with demand notice for payment of the disputed tax and penalty. 8. On 31.1.2019, the petitioner has filed a petition, which, though styled as 'Petition for re-opening of assessment' requests that the Assessing Authority may examine the case, correct the arithmetical errors and waive the demand made. Inter alia, the petitioner has made various submissions with regard to the reconciliation of sales and purchase that is the major item of dispute and has also pointed out certai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id neither choosing to pass the impugned order on 21.11.2018 itself. 12. Even thereafter, the petitioner has approached the Assessing Authority with a petition for rectification under section 84 though styled as a petition for 'reopening of assessment' and enclosing details in support of its stand that the sales and purchases were, in fact, reconciled. The rejection of this petition by the respondent quoting the provisions of Section 51(1) relating to appeal is hyper technical and not proper. The prayer specifically requests rectification and there appears no doubt in my mind that the petition is one filed in terms of the provisions of Section 84 of the Act. 13. Thus, in the interests of justice, I direct the Assessing Off ..... X X X X Extracts X X X X X X X X Extracts X X X X
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