2007 (9) TMI 557

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..... rected against the order of the Tribunal dated January 7, 2003 relating to the assessment year, 1990-91. The dealer/opposite party (hereinafter referred to as "the dealer") was carrying on the business of manufacture and sale of rice, oil, etc., and was also carrying on the business of foodgrain, oil-seed, etc. During the year under consideration, dealer had made purchases of rice bran for Rs. 7 .....

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..... he seized documents which were found at the time of survey with reference to the explanation given by the dealer. The issue with regard to the taxability on the purchases of rice bran and mustard khali has not been adjudicated. Being aggrieved by the order of the Assistant Commissioner (Judicial), Sales Tax, Gorakhpur, dealer filed appeal before the Tribunal. The Tribunal by the impugned order all .....

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..... mitted that the Tribunal has held that the order of the first appellate authority, remanding back the matter to the assessing authority is not justified on the ground that the entire documents were available before him and he should have himself enquired into the matter. If it was so, the matter should have been remanded back to the first appellate authority to decide the appeal on merit instead o .....

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..... , if the Tribunal came to the conclusion that the remand of the case was not justified as the entire material was available before the first appellate authority and the first appellate authority should have himself looked into those material and made the enquiry, the Tribunal should have remanded back the matter to the first appellate authority to decide the appeal on merit, but the Tribunal has i .....

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..... matter is remanded back to the first appellate authority to decide the appeal on merit and to adjudicate all the issues involved in the appeal. In case, if the first appellate authority feels that any further enquiry in the matter is required, it is open to him to seek the report from the assessing officer. In the result, revision is allowed in part. The order of the Tribunal is set aside and the .....

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