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Madras High CourtWP(MD)/4193/2018allowed

Tvl.Subash Engineers & v. The Assistant Commissioner

2018-03-20Honourable Mr Justice G.R.Swaminathan2 pages

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 20.03.2018

CORAM:

THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN W.P. (MD) No. 4193 of 2018 and W.M.P(MD)No.4341 of 2018 Tvl.Subash Engineers & Contractors, Rep. by its Proprietor: V.Suresh, A.V.M.Farm, Perumal Kovil Valasu, Thirumalai Gowdan Valasu (PO), Odenchatram Taluk.

.. Petitioner Vs.

The Assistant Commissioner (CT)-II, (FAC), Palani Assessment Circle.

.. Respondent PRAYER: Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorarified Mandamus, calling for the records on the file of the respondent in TIN No.33985361664/20142015 dated 31.10.2017, quash the same and further direct the respondent to afford an opportunity to the petitioner to file their objections and produce their books of accounts. For petitioner : Mr.A.Chanrasekaran For respondent : Mrs.S.Srimathy Special Government Pleader

ORDER

The petitioner is an assessee registered with the respondent. The respondent issued pre-revision notices to the petitioner.

The petitioner on account of his domestic circumstances did not respond. The petitioner's father was in deathbed. In fact, he subsequently passed away in January 2018. On account of this, the petitioner could not avail the opportunity of personal hearing. The respondent cannot be faulted for having pass the final order.

2.The learned counsel appearing for the writ petitioner on instructions submits that the petitioner shall remit the 10% of the tax to the respondent without prejudice to his contention on or before 31.03.2018. This undertaking is recorded. Therefore, in the interest of justice, this Court quashes the impugned order and remits the matter to the file of the respondent. https://hcservices.ecourts.gov.in/hcservices/

3.This writ petition is allowed accordingly. No costs. Consequently, connected miscellaneous petition is closed. Sd/- Assistant Registrar /True Copy/ Sub Assistant Registrar To:

The Assistant Commissioner (CT)-II, (FAC), Palani Assessment Circle.

+1cc to Mr.A.Chanrasekaran, Advocate SR.No.56496 +1cc to The Spl. Government Pleader Sr.No.56935 SKN VB/SKN/RSK/SAR1/28/05/2018/2P/4C ORDER MADE IN W.P. (MD) No. 4193 of 2018 20.03.2018 https://hcservices.ecourts.gov.in/hcservices/