9911796707
TMI Blog2010 (12) TMI 1113X X X X Extracts X X X X X X X X Extracts X X X X ..... nd circumstances of the case, the Tribunal was right in law in rejecting the claim of the appellant under section 6A of the Central Sales Tax Act to the effect that the appellant had carried out consignment transaction with its agent at Maharashtra? (ii) Whether, in the facts and circumstances of the case, the Tribunal was right in law in confirming the order passed by the assessing officer, holding that the appellant has not countered some specific instances mentioned in the assessment order for rejecting genuine transactions and has deemed fit proper to remain silent on it without taking into consideration the evidence on record? (iii) Whether, in the facts and circumstances of the case, the Tribunal was right in law in dismissing the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd other edible oils. A show-cause notice dated March 8, 2004 came to be issued by the Sales Tax Officer in form No. 36 for production of evidence in respect of various claims made in the return of income filed by the appellant. After production of evidence in respect of the claim made under section 6A of the Central Sales Tax Act before the Sales Tax Officer, vide letter dated March 16, 2004, the Assistant Commissioner of Sales Tax called upon the appellant to show cause as to why the assessment should not be made under section 41(1) of the Act for the period from April 1, 2003 to December 31, 2003. In reply to the said show-cause notice, the assessee furnished various details. Vide order dated April 30, 2004 made under section 41(1) of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he back of the appellant and without furnishing the same to the appellant and without affording any opportunity to the appellant to deal with the same. Thus, the assessment order which is based upon material which was not supplied to the appellant suffers from the vice of breach of the principles of natural justice. It was submitted that neither has the appellate authority nor has the Tribunal, appreciated the evidence on record in proper perspective. It was submitted that in the circumstances, the impugned order of the Tribunal is required to be quashed and set aside and the matter is required to be remanded for the purpose of looking into the evidence produced by the appellant as well as to provide copies of the material gathered by the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cates that the assessing officer has proceeded on assumptions and presumptions and with a predetermined mind. The assessing officer while framing assessment has placed strong reliance upon material which he had gathered behind the back of the appellant. However, neither was the said material furnished to the appellant nor was he called upon to explain anything in the context of the material collected by the assessing officer, nor was he afforded any opportunity of hearing in respect of the same. On a plain reading of the assessment order, it is apparent that such material which has been gathered behind the back of the appellant forms the basis for the assessing officer coming to the conclusion that the sales were made directly to the partie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that Jai Bhavani is not to be found at the address stated and as such is non-existent or bogus, on the other hand, it is also stated that the tax paid by Jai Bhavani is less, which are contradictory to each other. In the entire order, the appellate authority has nowhere dealt with the contentions raised on behalf of the appellant nor has it taken the trouble to consider the evidence placed on record by the appellant. As can be seen from the impugned order of the Tribunal, the Tribunal, to say the least, has made a short shrift of the matter. The first three paragraphs of the impugned order are, more or less, formal in nature. Paragraphs 4, 5, 6 and 7 record the submissions made on behalf of the appellant. In paragraph 8 of its order, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xistence of the transport company are more eloquent. The Tribunal, while recording the aforesaid findings has lost sight of the fact that it is the categorical case of the assessee that material has been gathered behind the back of the assessee and that the assessee had not been afforded any opportunity to deal with the same. The Tribunal has vaguely referred to some specific instances without enumerating the same. However, on a perusal of the assessment order, it is apparent that the instances referred to by the assessing officer are based upon the material gathered behind the back of the assessee. In the circumstances, when such material was never put to the assessee, there was no question of the assessee having countered the same. Thus, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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