TMI Blog2014 (9) TMI 249X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal has also noted the fact with regard to the submission of list of purchases against the invoices, list of Form-C, Form-D and Form-H. However, the Tribunal was of the view that its verification/examination is required by the authorities below. Entire disputed amount of tax involved in First Appeal No.225 of 2014 (Central ) (Assessment Year 2011-12-U.P.) and First Appeal No.200 of 2014 (Assessment Year 2011-12- U.P. Entry tax) pending before the Additional Commissioner Grade-II, (Appeal) Commercial Tax, Noida are stayed till the disposal of the first appeal by the first appellate authority subject to the condition that the applicant furnishes security in the form of other than cash or bank guarantee to the satisfaction of the Assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Noida, who granted stay of 50% of the disputed amount of tax in each of the Assessment Year vide order dated 9.5.2014. Aggrieved with the order of the First Appellate Authority, the applicant preferred the aforesaid second appeals before the Member, Commercial Tax Tribunal-II, Noida, who vide his order dated 10.7.2014, partly allowed the appeals and granted stay of the disputed amount of tax to the extent of 75% in respect of Assessment Year 2011-12 (U.P.Entry tax ) and 80% in respect of Assessment Year 2011-12 (Central). Aggrieved with the order dated 10.7.2014, the applicant has filed these three revisions. The assessment orders were passed exparte. Both, the first appellate authority as well as the Tribunal have noticed the obs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessment order was passed exparte. Prima-facie, the observations made by the Assessing Officer, that several opportunities were afforded to the applicant, appears to be incorrect, inasmuch as on the first page of the assessment order, it is mentioned that first and last date of hearing is mentioned as 28.1.2014 and 30.1.2014. The assessment order was passed on 31.1.2014. Thus, it is evident on record that the observations made by the Assessing Officer, that several opportunities were afforded to the applicant, is apparently incorrect. The Tribunal has also noted the fact with regard to the submission of list of purchases against the invoices, list of Form-C, Form-D and Form-H. However, the Tribunal was of the view that its verification/exam ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
