TMI Blog2019 (2) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... other evidence. The assessee chose to do neither - Despite an earlier ex-parte assessement order being set aside and that assessment being reopened, even upon such second opportunity, the assessee did not lead any credible evidence to establish its status of commission agent in the sale transactions performed between M/s Raj Enterprises, Uttarakhand and M/s Rajasthan Cooperative Dairy Federation Ltd, Ajmer. There does not arise any occasion to remit the matter (at this late stage), when the assessee had chosen not to file any application to lead additional evidence but had chosen to only place on record photocopies of certain documents before the Tribunal, which admittedly had not been filed up to that stage, before any authority. Rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es, Uttarakhand to M/s Rajasthan Cooperative Dairy Federation Ltd, Ajmer, Rajasthan. Such documents had been filed by the assessee in support of it's defence, being - it had not engaged or involved itself in making any sales from inside the State of U.P. on it's own account. It was the case of the assessee, it was the commission agent of the ex- U.P. purchaser in the sales of molasses performed by M/s Raj Enterprises, Uttarakhand to the M/s Rajasthan Cooperative Dairy Federation Ltd, Ajmer, Rajasthan. 4. That plea was rejected and an ex-parte assessment order dated 19.1.2011 had been made wherein the assessee was held to have made the aforesaid sales of molasses on its own account. However, the ex-parte assessment order was se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n documents in support of it's claim of commission agency. However, those documents were not proved by way of additional evidence, inasmuch as no application to that end was filed by the assessee, before the Tribunal. 8. Though copies of such documents have been filed with the supplementary affidavit in the present revision, however, the same cannot be examined to any extent in absence of any application filed by the assessee (before the Tribunal), to lead additional evidence, especially since it was undisputed that these documents were in the possession of the assessee, while it's appeal was pending before the Tribunal and in any case, those documents prima facie do not disclose any certification as may link the assessee to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
