Nipika Agarwal Proprietress of S.N. Trading Vs Assistant Commissioner of State Tax (Calcutta High Court)
No doubt, the revisional authority passed an order assessing the tax liability of the appellant/writ petitioner on May 3, 2021. However, subsequent thereto, the appellant/writ petitioner received the document dated August 25, 2021 which impacts the tax liability of the appellant/writ petitioner. The appellant/writ petitiner is not at all fault in not receiving the document dated August 25, 2021 that the appellant/writ petitioner seeks to place before the revisional authority. It is not a case that the appellant/writ petitioner was in possession of certain documents which the appellant/writ petitioner did not place before the revisional authority. Rather, it is a case where the appellant/writ petitioner received a document subsequent to the order of the revisional authority.
Tax authorities are to adjudicate upon the tax liability in accordance with law. The liability to taxation in respect of assessee should not escape assessee and likewise where the assessee was not in a position to show certain evidences which impacts the tax liability, reasonable opportunity should be afforded to such assessee to bring such evidences to the notice of the tax authorities.
In such circumstances, we are of the view that another opportunity should be granted to the appellant/writ petitioner to place the document dated August 25, 2021 before the revisional authority.
