2023 (1) TMI 185

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..... nts which were placed before the Tribunal through the supplementary affidavit and the same have been filed by the assessee. This Court finds that the disputed question of fact cannot be dealt with by this Court while exercising power under Section 58 of the U.P. VAT Act 2008 and it is for the Tribunal to adjudicate the matter on merits - once the Tribunal has recorded the finding that the documents, as required by it, was not placed by the assessee and no finding has been recorded by the Tribunal considering the documents of the assessee. It would not be appropriate for this Court to adjudicate the matter on merits. The matter is remitted to the Tribunal to reconsider and decide the matter afresh - appeal allowed by way of remand.
Hon .....

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..... mmercial Tax, Mathura. The said appeals were jointly heard by first appellate authority and by a common order dated 17.12.2019 the appeal No. 149 of 2019 relating to UP was partly allowed while in appeal No. 151 of 2019 the first appellate authority has increased the quantum of tax. Aggrieved by the said order, two second appeals were preferred before the Tribunal by the assessee and two appeals were preferred by the revenue. These four appeals were heard together and decided by a common order. Hence, present revision. Learned Senior Counsel appearing for the revisionist submits that Tribunal has wrongly held that books of accounts were not produced by the assessee and had only produced certain photocopies of pages of cash book and ledger. .....

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..... ts. I also find that once the Tribunal has recorded the finding that the documents, as required by it, was not placed by the assessee and no finding has been recorded by the Tribunal considering the documents of the assessee. It would not be appropriate for this Court to adjudicate the matter on merits. In view of the said fact, the order dated 06.10.2020 passed by the Commercial Tax Tribunal, Bench-I, Agra is hereby set-aside to the extent that matter is remitted to the Tribunal to reconsider and decide the matter afresh. It is further directed that the assessee shall place before the Tribunal all the documents, which have been placed before this Court through supplementary affidavit, within fifteen days from today. The Tribunal shall, th .....

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