Court dismisses appeal due to absence of petitioner's counsel, upholding assessment based on best judgment.

The court dismissed the appeal challenging the dismissal of a writ petition due to the absence of the petitioner's counsel. The assessing officer proceeded with the assessment on a best judgment basis for the years where no records were produced. The court found the assessment valid as the officer relied on other documents and the appellant, as the owner, failed to produce required records. The absence of representation during the appeal process led to the court rejecting the appellant's argument against the assessment without records, emphasizing the importance of maintaining proper records for assessments.

---

---

Issues:
1. Dismissal of writ petition on merits in absence of counsel.
2. Assessment made on best judgment basis due to non-production of records.
3. Validity of assessment made without production of records.
4. Appellant's argument against assessment without records.
5. Assessment based on documents produced by Inspector of Taxes.
6. Owner's responsibility for maintaining books of accounts.

Analysis:
The judgment pertains to a writ appeal challenging the dismissal of a writ petition due to the absence of the petitioner's counsel. The appellant, a brick manufacturer, was issued a notice for production of books of accounts for assessment years 1989-90 to 1993-94. Despite producing some records, no documents were presented for the years 1990-91 and 1993-94. The assessing officer proceeded with the assessment on a best judgment basis. The senior counsel for the appellant argued that an assessment made without any record is invalid.

The court observed that the assessing officer relied on documents like production registers and loading registers to make the assessment for all years. The judgment states that the assessment was not baseless as the assessing officer provided reasons for the assessment. It was emphasized that the owner of the brick kiln, who possessed the books of accounts, cannot claim that the assessment without the production of records is unjustified. The court noted the presence of coal and firewood at the site during inspections, indicating production activity.

The appellate authority did not have any representation during the appeal process. The court concluded that the appellant cannot now argue against the assessment due to the absence of records, especially when no one appeared during the appeal or the writ petition. Consequently, the court found no merit in the appeal and dismissed it. The judgment underscores the importance of maintaining proper records for assessments and the consequences of failing to do so.

---