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2019 (7) TMI 320 - HC - VAT and Sales TaxAdmissibility of appeals - the matter was remanded by the Ist Appellate Authority to make enquiries with regard to evidences submitted for the first time before Ist Appellate Authority - HELD THAT:- The first appellate authority has, however, only noted the documents and evidence being brought on record. However, he has also not recorded any positive finding with respect to the same. In fact, he chose to remit the matter to the assessing officer to make a fresh assessment after considering the material brought on record by the assessee - The Tribunal had, on its part, also neither called for any remand report from the assessing officer nor recorded any independent finding as to the evidentiary value of the documents placed on record by the assessee. Merely because certain documents may have been brought on record by the assessee, may not itself be sufficient to grant ITC. Once that claim had been rejected by the assessing officer, the appellate authority was obliged to record a positive finding after due appraisal of the evidence on record. For such appraisal of evidence to arise, it would have been necessary for the Tribunal to have called for a remand report and to have thereafter recorded cogent findings of fact, based on appraisal of such evidence - That having not been done, the findings recorded by the Tribunal are clearly erroneous and are premature. The question of law is answered in the negative, i.e. in favour of the revenue and against the assessee.
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