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TMI Blog2022 (1) TMI 196X X X X Extracts X X X X X X X X Extracts X X X X ..... he counter affidavit so filed, does not whisper a word for which the affidavit was sought. The respondents have just in a casual manner has filed the counter affidavit. When a specific direction was there, the affidavit must be filed as per the directions and not on the whims and fancies of the officers. This act of the department is deprecated. The matter is remanded to the Tribunal to re-consider the same without being influenced with the observations made by the assessing authority - revision allowed by way of remand. - Sales/Trade Tax Revision No. - 844 of 2013 With 845 of 2013 - - - Dated:- 4-1-2022 - Hon'ble Piyush Agrawal, J. For the Revisionist : Aditya Pandey,Bipin Kumar Pandey For the Opposite Party : C.S.C. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e shown and on the basis of survey, the Assessing Authority while framing the assessement order, enhanced the taxable turnover without controverting the affidavits filed by the applicant. He further submits that the appellate authority had not considered the affidavit whereas the affidavit clearly shows that the note book and document seized during the survey were of different persons and not connected with the business of the applicant. He further submits that the Tribunal being the last Court of fact had accepted the fact of filing of the affidavit but had not dealt with it. He prays that the revisions may be allowed. 5. Per contra, learned Standing Counsel supports the order of the appellate authority and submits that the affidavit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11.2013, the Standing Counsel was directed to file an affidavit. The relevant part of the order dated 14.11.2013 is quoted below:- The submission of Sri Aditya Pandey, learned counsel for the assessee revisionist is that the affidavits filed on his behalf which were material and relevant were not considered . The said affidavits clearly proves that the goods found during survey were of a different person and not of the assessee. Learned Standing counsel may file counter affidavit within a month and inform if the affidavits were so filed and as to why the same have not been considered by the first appellate authority/tribunal. List after a month. 10. In spite of the said direction, the affidavit was not filed within tim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s / material on record, while passing the order under challenge. 5. That feeling aggrieved the assessee preferred an Appeal before the Additional Commissioner, Grade 2 being Appeal No. 292 of 2012 (201011). The Grounds of Appeal as filed by the Revisionist /Assessee are being filed herewith and marked as Annexure- CA-3 to this counter affidavit. PARAWISE REPLY 6. That the contents of paragraph no. 1 of the revision call for no comments. 7. That the contents of paragraph nos. 2, 3, 4, 5, 6, 7, 8, and 9 of the revision pertain to the matter of record and as such may be verified therefrom. 8. That the contents of paragraph no. 10 of the revision as stated are not correct and in reply it is submitted that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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