2021 (4) TMI 820

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.... respondent challenged the assessment order for the year 2010-11 in this case. Admittedly, the respondent-dealer did not file any objections to the pre-assessment notice dated 06.06.2014, but sought for extension of time by representation dated 13.06.2014, stating that they have been granted 30 days time to submit the documents. Even as per the respondent's letter, the 30 days time would be over by July, 2014 and it appears that the respondent did not produce the required Form-F declaration to substantiate his claim. The appellant/Assessing Officer, left with no other alternative, has completed the assessment on best of judgment basis vide order dated 10.09.2014 and determined the taxable turnover and demanded tax and also penalty. It i....

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....nts. Even thereafter, no documents were produced and pre-assessment notice dated 06.06.2014 was issued, for which the respondent gave a representation dated 13.06.2014 requesting for 30 days time to produce the documents, but they failed to do so and therefore, the respondent was dragging on the matter and the Assessing Officer had to complete the assessment and did so on best of judgment on assessment basis. Therefore, it is submitted that there is no procedural illegality committed by the Assessing Officer and if the respondent was aggrieved by the assessment order, they should have filed an appeal before the first appellate authority and the Assessing Officer cannot reopen his assessment as he has become functus officio. 5. The learned ....

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....9;ble Court elaborately considered the matter, referred to several decisions and pointed out the role of an Assessing Officer by mentioning that assessing authority is not the tax payer's "opponent", in the strictly procedural sense of the term, so too the assessing authority sitting in appeal over the assessing authority's order of assessment is not strictly an arbitral tribunal deciding a contested issue between two litigants ranged on opposite sides. This is so because in a tax appeal, the appellate authority is very much committed to the assessment process and it can itself enter the arena of assessment, either by pursuing further investigation or causing further investigation to be done. Thus, in view of the law laid down in t....