Belated Form F declarations may be accepted for fresh assessment when sufficient cause exists and hearing safeguards are not followed.

Where sufficient cause is shown, belated Form F declarations relating to consignment and branch transfer turnover may be accepted and the assessment reopened for fresh consideration rather than rejected on a rigid procedural view. The Madras HC relied on the earlier Full Bench ruling and the connected circular to emphasise that the assessing authority can proceed afresh when statutory declarations are produced and a request for reconsideration is made. It also noted that the impugned assessment was challenged for want of an effective personal hearing under the statutory procedure. The order was set aside and the authority was directed to accept Form F and pass fresh orders in accordance with law.

---

---

Issues: Whether the assessee was entitled to have Form F accepted and the assessment reopened or re-done after the impugned order was passed without granting an effective opportunity of personal hearing.

Analysis: The assessment related to consignment and branch transfer turnover, and the assessee had produced the requisite declarations in Form F and had also moved the authority for fresh consideration. The Court applied the earlier Full Bench ruling and the connected circular, which recognise that where sufficient cause exists, the assessing authority may accept belated statutory forms and proceed afresh rather than insist on rigid refusal. The impugned order was also challenged as having been passed without the opportunity contemplated under the statutory procedure.

Conclusion: The assessee succeeded. The impugned order was set aside and the respondent was directed to accept Form F and pass fresh orders in accordance with law.

---