2014 (9) TMI 1122 - HC - VAT and Sales Tax

Benefit of section 4BB of the Act - the issue in the present case is identical to the case of AR. Rice Mills Pvt. Ltd. Versus Commissioner of Commercial Taxes, UP. Lucknow 2009 (11) TMI 861 - ALLAHABAD HIGH COURT , where it was held that The benefit of Sec 4BB is the statutory benefit and the assessees are entitled for the said benefit - Held that - following the decision in the above case, all the revisions are restored back to the Tribunal to decide the issue denovo - revisions allowed.

Summary

Issues:
- Identical facts and issues in multiple cases
- Controversy similar to a previous case
- Setting aside impugned orders by the Tribunal
- Restoring matters back to the Tribunal for de novo decision
- Admitting fresh evidence if necessary
- Extending the benefit of a previous order to the present revisionist
- Allowing all revisions filed by the assessee

Analysis:

The High Court of Allahabad heard the counsel for the revisionist and the Additional Chief Standing Counsel for the respondent, who agreed that the facts and issues in the cases were identical. Consequently, all revisions were disposed of through a common order. It was noted that the controversy in the present revisions resembled a previous case, wherein the Court had set aside the impugned orders by the Tribunal and remanded the matter for a de novo decision. The Court extended the benefit of this previous order to the present revisionist with the parties' consent.

The Court ordered that all the revisions be restored back to the Tribunal for a de novo decision, considering the discussions and ratio laid down in the previous case. The Tribunal was directed to provide a reasonable opportunity for the assessees to be heard and to admit fresh evidence if necessary in the interest of justice. Consequently, all revisions filed by the assessee were allowed, following the approach taken in the previous case.

In conclusion, the judgment emphasized the importance of fair hearings and the consideration of fresh evidence in tax matters, ensuring that the principles established in previous cases were applied consistently. The decision aimed to uphold the rights of the assessees and maintain the integrity of the judicial process in tax disputes.