9911796707
TMI Blog2006 (8) TMI 571X X X X Extracts X X X X X X X X Extracts X X X X ..... . 15,96,47,733.36 respectively. The applicant had not disclosed any taxable turnover and had not admitted any liability of tax. For both the assessment years, assessing authority, issued the notices to the applicant to appear. Show-cause notices were also issued requiring the applicant to show cause. The applicant could not file the list of the purchases before the assessing authority nor could get those purchases verified. The applicant could not appear before the assessing authority and could not produce the books of account and also could not file the reply to the show-cause notice. Having left with no option, assessing authority passed the ex parte orders and for the assessment year 1999-2000 estimated the taxable turnover at Rs. 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applications under section 30 of the Act. Since the matter was remanded back to the assessing authority with the direction to pass assessment orders afresh, the appeals against the orders rejecting the application under section 30 of the Act have been rejected being infructuous. Being not satisfied with the orders of the Joint Commissioner (Appeals), applicant filed two separate appeals before the Trade Tax Tribunal, Ghaziabad. The Tribunal by the impugned order, dismissed both the appeals. The Tribunal has justified the remand of the case by the first appellate authority. Further it appears that during the pendency of the appeals before the Tribunal, a letter from the Assistant Commissioner, Hapur bearing letter No. 1058 dated March 6, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce the report is sought under section 9(3)(a)(iv) of the Act even if the report is not submitted, appellate authority is ceased with the jurisdiction to remand the case. He further submitted that the Tribunal has illegally considered the letter of the Assistant Commissioner, Hapur dated March 6, 2006 which has been received after the decision in the appeals by the Joint Commissioner (Appeals). According to him such material cannot be considered and made basis for justifying the remand of the case without giving opportunity to the applicant and to this extent the order of the Tribunal is erroneous. The learned Standing Counsel relied upon the order of the Tribunal and the first appellate authority. Having heard learned counsel for the par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... time as may be specified in the direction, or within such extended time. The appellate authority may, whether the report has been submitted or not, decide the appeal in accordance with the provisions of the preceeding sub-clauses. Preceding sub-clause (3) provides that appellate authority may set aside the order and direct the assessing authority to pass a fresh order after such enquiry as may be specified. Thus, the appellate authority has a power to set aside the order and remand the case even after the issue of direction to the assessing authority to make such enquiry and submit its report. Submission of learned counsel for the applicant that once the report is sought under sub-clause (iv) appellate authority is ceased with power to set ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Tribunal would have taken the said letter adverse to the applicant without giving opportunity to it, the grievance of the applicant would be justified. The Tribunal has justified the remand of the case by observing that the applicant should be given opportunity to explain the said letter, in which I do not see any error. For the reasons stated above, both the revisions have no merit and are liable to be dismissed. In the result, both the revisions fail and are accordingly, dismissed. The applicant is directed to appear before the assessing authority on August 21, 2006. It is made clear that no fresh notice will be issued to the applicant. The assessing authority on that day, start the hearing of the case or may fix any other dat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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