TMI Blog2008 (8) TMI 850X X X X Extracts X X X X X X X X Extracts X X X X ..... king detailed enquiry in respect of the information received against the dealer by depriving the opportunity of conducting enquiry by the Department? Held that:- The learned counsel appearing for the dealer-opposite party could not show from the order of the first appellate authority that any such finding was arrived at by the first appellate authority. On the contrary, the only plea which was raised before the first appellate authority was that proper opportunity of hearing was not afforded. Accepting the said plea, the matter was restored back to the assessing officer to grant a fresh opportunity of hearing. Evidently, no such finding, as assumed by the Tribunal in its order that it was found by the first appellate authority that the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly by the order dated September 30, 1999 the assessing officer assessed the escaped turnover to the tune of Rs. 5 lakhs. The said order was challenged by way of appeal before the first appellate authority before whom it was urged by the dealer that no opportunity of hearing was afforded to it by the assessing officer while passing the order under section 21 of the Act. The said contention did find favour with the first appellate authority who consequently set aside the reassessment order and remanded the matter back for fresh consideration after giving an opportunity of hearing to the dealer. Still aggrieved, the dealer preferred second appeal before the Tribunal. The Tribunal by the order under revision has allowed the appeal in toto and s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rty could not show from the order of the first appellate authority that any such finding was arrived at by the first appellate authority. On the contrary, the only plea which was raised before the first appellate authority was that proper opportunity of hearing was not afforded. Accepting the said plea, the matter was restored back to the assessing officer to grant a fresh opportunity of hearing. Evidently, no such finding, as assumed by the Tribunal in its order that it was found by the first appellate authority that the said information does not relate to the dealer, was recorded. The Tribunal, thus, proceeded to decide the appeal on presumption and assumption. The order of the Tribunal is perverse as it is based on existence of certain f ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
