Writ appeal dismissed, assessee directed to file appeal within extended period. Compliance with official procedures emphasized.

The writ appeal was dismissed, upholding the decision of the learned Single Judge. The court determined that the revision of assessment was not solely based on a mismatch issue, highlighting the assessee's failure to respond to notices and summons and reconcile discrepancies with relevant records. The assessee was directed to file an appeal under the Statute within an extended period. No costs were awarded, and the connected CMP was also dismissed, emphasizing the importance of compliance with official procedures in addressing assessment issues.

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Issues:
1. Whether the learned Single Judge should have remanded the matter to the Assessing Officer based on the revision of assessment.
2. Whether the issue of mismatch was the sole reason for revising the turnover.
3. Whether the assessee failed to avail opportunities granted by the Assessing Officer and respond to notices and summons.
4. Whether the learned Single Judge was correct in not entertaining the writ petition and directing the assessee to file an appeal under the Statute.

The writ appeal challenged an order passed by the learned Single Judge in W.P.No.31545 of 2018. The appellant contended that the matter should have been remanded to the Assessing Officer, arguing that the revision of assessment was not solely based on a mismatch issue. The appellant cited a previous decision by one of the judges in a similar case. However, the court noted that while mismatch was a factor, other issues existed. The assessee had not responded to notices and summons from the Assessing Officer, despite being provided with opportunities. The court emphasized that the assessee had not reconciled the discrepancies by providing necessary records. Consequently, the learned Single Judge's decision to dismiss the writ petition and direct the assessee to file an appeal under the Statute was upheld.

The court found that the mismatch issue was not the only concern, as there were additional issues involved. Despite being given multiple opportunities to respond to notices and summons, the assessee failed to do so. The court highlighted that the assessee had not taken steps to reconcile the discrepancies by presenting relevant records to the Assessing Officer. Therefore, the decision to dismiss the writ appeal and instruct the assessee to pursue remedies under the Statute was deemed appropriate.

In conclusion, the writ appeal was dismissed, affirming the decision of the learned Single Judge. The assessee was granted an extended period to file an appeal. No costs were awarded, and the connected CMP was also dismissed. The judgment emphasized the importance of complying with official procedures and providing necessary documentation to address assessment issues effectively.

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