DAYAL WOOD WORKS Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) THIS is an appeal filed against the orders of Appellate Deputy Commissioner(CT), Warangal in Appeal I. No. 156/2004 -05, dated 23 -03 -2005 filed against the assessment orders passed by the Commercial Tax Officer, Kothagudem in GI. No. WGL/9/1/1220/97 -98/CST, dated 31 -03 -2004. The Learned Authorised Representative for the appellant submitted that the appellant was not given an opportunity to explain their case after receiving letter from Commercial Tax Officer, Kothagudem showing the date of service of the assessment order passed by the Commercial Tax Officer, which is contradicting the date of service mentioned by the appellant. The Learned Additional State Representative submitted that he has not received the records. A perusal of the assessment order itself shows that an opportunity was not given to the appellant.

(2.) THE appellant filed the appeal on 16 -08 -2004 challenging the assessment order passed by the Commercial Tax Officer, Kothagudem, dated 31 -03 -2004. According to the appellant, the said order was served on the appellant on 23 -07 -2004 and therefore the appeal was filed within the period of limitation.

(3.) IN the above circumstances, we are inclined to allow the allow the appeal and remand the matter to the ADC with a direction to give an opportunity to the appellant to explain their case with regard to the date of service and pass a reasoned order within a period of three months from the date of receipt of copy of this order.