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TMI Blog2019 (10) TMI 882X X X X Extracts X X X X X X X X Extracts X X X X ..... t be denied that the re-assessment order was passed on 30.3.2002 - Further, the reassessment order itself does not make any mention of the date on which the Additional Commissioner may have granted permission to the assessing authority to initiate the assessment proceedings outside the normal period of limitation or the date when it was served on the assessee or the date when re-assessment notice was first served on the assessee. The objections raised by the assessee are touching on jurisdictional issue. They go to the root of the proceedings. Therefore, it is desirable that the matter be re-examined by the first appellate authority specifically on the issue whether there exists an order, granting permission, passed by the Additional Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d counsel assisted by Sri Suyash Agrawal, learned counsel for the revisionist-assessee and Sri B.K. Pandey, learned Standing Counsel for the respondent-revenue. 4. The facts in brief are during the assessment year in question, the assessee had engaged in manufacture and sale of electronic goods and charged tax @ 2%. The assessee's assessment was also concluded accordingly vide assessment order dated 21.3.1998. Subsequently, the Commissioner of Sales Tax issued a circular letter dated 18.3.2002 suggesting his view that electronic goods were liable to tax @2.5% (including surcharge and additional tax). 5. It is solely in view of that circular letter, re-assessment proceedings, appear to have been initiated an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stages. 8. Coming to the grounds of appeal, it has been submitted that both before the first appeal authority and before the Tribunal, the assessee has raised specific ground of challenge as to the absence of opportunity of hearing by the Additional Commissioner. However, no finding has been recorded by either authorities on those grounds. 9. Opposing the same, learned standing counsel would submit though the grounds of appeal disclosed a ground of denial of opportunity of hearing, however, in absence of any recital in the appellate orders of such ground being pressed, the argument advanced by the learned counsel for the assessee is misconceived. 10. Having heard learned counsel for the parties a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed by the Additional Commissioner with respect to the re-assessment proceedings initiated by the assessing authority. While the correctness of such order, if existing may not be allowed to assail before the appellate authority, however, its existence and procedural compliances may remain a question that may be examined by that authority. Further, the appeal authority may examine whether any opportunity had been given by the assessing authority before making the order dated 30.3.2002. 13. Keeping in mind the observations made above, the order dated 28.2.2009 passed by the full Bench Tribunal Ghaziabad, is set aside. The matter is remitted to the first appeal authority to decide the matter afresh. 14. The presen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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