WIND WORLD WIND FARMS (HINDUSTAN) PRIVATE LIMITED,MUMBAI vs. CIRCLE 3(3)(1), MUMBAI, MUMBAI

Though the Assessee has filed an application seeking adjournment, however, we observe from the impugned order that the same has been passed ex parte. It is apparent from the impugned order that though the Ld.

Thus, considering the peculiar facts and circumstances of the case, particularly the repeated non-compliance on the part of the Assessee before the Ld. Commissioner, we are inclined not to accept the Assessee's plea for adjournment at this stage. However, in the interest of advancing substantial justice, and considering the fact that, in the absence of the relevant submissions and documents, which the Assessee failed to file before the Ld. Commissioner, the issues could not be adjudicated on merits in their proper perspective, we deem it appropriate to afford one more opportunity, being the last and final opportunity, to the Assessee to substantiate its claim before the Ld. Commissioner. However, considering the repeated defaults on the part of the Assessee, the aforesaid opportunity shall be subject to payment of a cost of Rs. 11,000/-, to be deposited by the Assessee with the Revenue Department under the "other head" within 15 days, from the date of this order.

Accordingly, the impugned order is set aside and the case is remanded to the file of the Ld. Commissioner for adjudication afresh, subject to payment of the aforesaid cost of Rs. 11,000/- as directed. Suffice to say that the Ld. Commissioner shall afford a reasonable opportunity of being heard to the Assessee and shall consider the submissions and documents, if any, to be filed by the Assessee, and thereafter decide the appeal afresh, in accordance with law.

We clarify that in case of any further default, the Assessee shall not be entitled to any leniency.