1.Issue Notice. Mr.Kanmani Annamalai, learned Additional Government Pleader (Taxes), accepts notice on behalf of the respondent. With the consent of the learned counsels for parties, the writ petition is taken up for hearing and final disposal.
2.This writ petition concerns assessment year 2014-15. The order impugned in the writ petition is dated 19.12.2016. Via the impugned order, ITC to the extent of Rs.6,21,246/- has been reversed.
3.The petitioner claims that during the course of personal hearing given on 15.12.2016, further time was sought, which was not granted by the respondent.
4.The petitioner draws my attention to the communication dated 19.12.2016, whereby, additional material was sought to be placed on record. Based on this material, the petitioner says that denial of ITC on capital goods by the respondent is unsustainable.
5.The petitioner says that, if, the additional material, placed on record of this Court, is taken into account, there would be no occasion to reverse the ITC.
6.Mr.Annamalai, says that perhaps, this is the case, where, the additional material should have been considered by the respondent.
7.Taking into account, the overall circumstances of the case and the submissions made before me, by Mr.Annamalai, the impugned order is set aside, with a direction to the respondent to redo the assessment, after taking into account, the additional material placed on record, by the petitioner, before proceeding further in the matter. The respondent will afford personal hearing to the petitioner and, thereafter, pass a speaking order.
8.The writ petition is disposed of in the aforementioned terms. Consequently, the connected pending application is also closed. However, there shall be no order as to costs.
27.01.2017 pri Index: Yes/ No Internet: Yes/ No To The Deputy Commissioner (CT)-IV (FAC), Large Taxpayers Unit, Chennai 600 008.
RAJIV SHAKDHER,J.
pri W.P.No.1965 of 2017 And W.M.P.No.1947 of 2017 27.01.2017 http://www.judis.nic.in