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TMI Blog2019 (7) TMI 146X X X X Extracts X X X X X X X X Extracts X X X X ..... r that claim in the proceedings for assessment. In this regard, it is noted that in view of the fact that the assessment order was wholly ex-parte, the said plea could not considered by the assessing authority. In that view of the matter without making any observation as to the merits of the case, it appears that the Tribunal has erred in allowing the claim made by the assessee on merits. Matter remitted to the Assessing Authority such that the Assessing Authority may complete the assessment within the timelines indicated under the Act - revision disposed off by way of remand. - Sales/Trade Tax Revision Defective No. - 38 of 2019 - - - Dated:- 2-7-2019 - Saumitra Dayal Singh, J. For the Applicant : Bipin Kum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c, purchased from unregistered dealers. 3. The assessee challenged the aforesaid assessment order before the Additional Commissioner Grade-2 (Appeal), who by his order dated 27.3.2018 allowed the appeal and set aside the assessment order. The First Appeal Authority did not aprove the exparte nature of the assessment order. Consequently, after setting aside such exparte assessment order, it remitted the matter to the Assessing Authority to pass a fresh assessment order after making due verification of the purchase and sale account as also the other documents. 4. The assessee carried the matter in appeal to the Tribunal. In short, the Tribunal has reasoned that the assessee is a charitable trust and, therefore, n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate opportunity to examine the issue at the stage of the assessment by the Assessing Authority. Second, in any case, it has been submitted, the decisions being relied upon by the Tribunal had no bearing to the fact in issue, inasmuch as those decisions pertained to completely different dispute wherein incidentally, activities of providing food to students through mess facilities and sale of necessary stationery to students was considered to be not an activity as may render the provider to be a dealer. 8. In the present facts, the issue was entirely different being whether the assessee was liable to tax on purchase of construction materials such as electrical goods, pipes, marble tiles, cement, bricks, iron and steel, bathroom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10. Having heard learned counsel for the parties and having perused the record, in the first place, there does not appear any reasoning in the order of the Tribunal to the effect that the assessee is not a dealer under Section 2(h) of the Act. The reasoning of the Tribunal is confined to the ratio of the decision of this Court in Mahatma Gandhi Kashi Vidyapeeth Vs. State of U.P. Ors. (supra) and the decision of the Uttarkhand High Court in Scholars Home Senior Secondary Schools, Dehradun Vs. State of Uttarakhand Anr. (supra) . Those decisions do not appear to support the reasoning sought to be relied upon by learned counsel for the assessee, inasmuch as it is one thing to say that the assessee is not an dealer und ..... X X X X Extracts X X X X X X X X Extracts X X X X
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