Court No. - 1
Case :- SALES/TRADE TAX REVISION No. - 1491 of 2007 Revisionist :- M/S Bhagwati Gramodyog Seva Sansthan Opposite Party :- Commissioner Trade Tax U.P. Lucknow Counsel for Revisionist :- Aloke Kumar Counsel for Opposite Party :- S.C.
Hon'ble Saumitra Dayal Singh,J.
1. The present revision has been filed by the assessee against the order of the Trade Tax Tribunal, Jhansi dated 07.09.2007 passed in Second Appeal No.580 of 2006 for A.Y. 2003-04 (entry tax). By that order, the Tribunal has dismissed the appeal filed by the assessee and affirmed the ex parte assessment order dated 30 March 2006.
2. Learned counsel for the assessee has pressed the following question of law:
"A) Whether the Trade Tax Tribunal was legally justified in affirming the ex-parte order of assessment?"
3. Short submission advanced by learned counsel for the assessee is that, undisputedly, the record reveals that the notice in the assessment proceedings was served on the assessee on 29.03.2006, wherein the date of hearing was fixed on 30.03.2006. On that date, the assessee was unwell and for that reason he could not appear. No earlier notice having been issued to the assessee in those proceedings, the assessment order was passed wholly ex-parte and in hurry on 30.03.2006 itself, i.e. the first date in the assessment proceedings, solely on account of the fact that the proceedings would have become time barred after 31.03.2006.
4. The aforesaid specific ground raised by the assessee has neither been considered by the first appeal authority nor the Tribunal.
5. The facts of the case, noted above, are not disputed by learned Standing Counsel. In such facts, it is surprising to note that the application filed under Section 30 of the U.P. Trade Tax Act, 1948 (hereinafter referred to as the 'Act') had been dismissed and the appeals arising therefrom also dismissed.
6. The assessing authority is meant to pass fair assessment orders, after following the principles of natural justice. It is obliged to pass assessment orders after affording due opportunity of hearing to the assessee. Even if, in the peculiar facts of a particular case, an ex parte assessment order is required to be passed owing to the facts and reasons not within the control of the assessing authority, ample powers have been given to it under Section 30 of the Act to pass appropriate orders in the interest of justice, being to reopen the proceedings, so as to allow the assessee an opportunity of being heard.
7. That apart, the appeal authorities are under statutory obligation to pass appropriate orders to protect the interest of justice. However, all authorities appear to have failed to discharge their statutory obligation or have overlooked the provisions of law and their true purport and intent.
8. Accordingly, the impugned order dated 07.09.2007 passed by the Tribunal is set aside. The matter is remitted to the assessing authority to pass appropriate order, strictly in accordance with law, after affording full opportunity to the assessee.
9. The question of law is thus answered in the negative, i.e. in favour of the assessee and against the revenue.
10. The revision is accordingly allowed.
Order Date :- 25.7.2019 AHA