Petitioner to File Regular Appeal on Assessment Orders for 2014-2016

The Court directed the petitioner to pursue the matter through a regular appeal to the First Appellate Authority regarding challenging assessment orders for the years 2014-2015 and 2015-2016. The Court emphasized that the Appellate Authority should assess the appeals independently and in compliance with the law, refraining from expressing any opinion on the merits of the case or the correctness of the assessment. The petitioner was granted three weeks to file statutory appeals, with no costs awarded, and connected miscellaneous petitions were closed.

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Issues:
Challenging assessment orders for the years 2014-2015 and 2015-2016 due to non-filing of returns and imposition of tax and penalty.

Analysis:
The petitioner challenged the assessment orders for the years 2014-2015 and 2015-2016, disputing the imposition of tax and penalty. The Assessing Officer found that the petitioner failed to file both monthly and annual returns for the respective years, despite receiving notices of proposal. The petitioner did not respond to the notices or provide any material facts to support their claim of improper service. The Court noted the factual findings of the Assessing Officer and directed the petitioner to pursue the matter through a regular appeal to the First Appellate Authority. The Court refrained from expressing any opinion on the merits of the case and granted the petitioner three weeks to file statutory appeals, emphasizing that the Appellate Authority should assess the appeals independently and in compliance with the law. The Court clarified that it was not passing judgment on the assessment's correctness, leaving it to the petitioner to present their arguments before the Appellate Authority for a thorough review. No costs were awarded, and connected miscellaneous petitions were closed.

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