2005 (8) TMI 710

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..... 2. In order to appreciate the issue involved, few relevant facts need to be mentioned. 3. The appellant - an assessee is a proprietor of one concern known as Mahavir Ginning Factory at Kukshi. He is engaged in the business of Ginning. In his manufacturing activity, the appellant is required to purchase cotton. 4. In the assessment year in question (1992-93), the dispute arose on certain purchases made by the assessee of cotton from some agriculturists, amounting to ₹ 3,00,779. In order to decide this issue, the Assessing Officer called those agriculturists from whom the assessee claimed to have purchased the cotton. They were twice examined. In the first instance, their statement was recorded behind the back of assessee whe .....

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..... parties and having perused record of the case, we are inclined to allow the appeal, set aside the impugned order and remand the case to the Tribunal for deciding the appeal afresh on merits. 7. Since, we have formed an opinion to remand the case to Tribunal and hence, we do not wish to give any finding on merits nor we wish to take note of the facts in detail except what we have narrated supra for appreciating the issue sought to be urged by the parties in these proceedings. 8. In our opinion, the need to remand has arisen on account of following finding recorded by the Tribunal while allowing the appeal of Revenue as contained in para 6 of the impugned order :- We have also perused the statements of different parties filed in th .....

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..... rded by the Tribunal for reversing the decision of CIT (Appeals) was based on no evidence or non-consideration of evidence led. It then becomes a case of improper appreciation of oral evidence calling for interference. It is for this reason; we have formed an opinion to remand the case to Tribunal. In our view, the remand if made would not cause any prejudice to either of the parties as both will get an opportunity to put forth their submission again before the Tribunal in appeal. 11. In view of aforesaid discussion, which alone is necessary for remanding the case to Tribunal, we allow the appeal, set aside the impugned order and remand the case to Tribunal for deciding the appeal afresh on merits. It is made clear that while deciding th .....

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