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TMI Blog2019 (12) TMI 329X X X X Extracts X X X X X X X X Extracts X X X X ..... nch, Jhansi in Second Appeal No. 259 of 2019 (for the assessment year 2014- 15) and Second Appeal No. 260 of 2019 (for the assessment year 2014-15) under section 54(1)(14) of the U.P. Value Added Tax Act; by which the second appeals have been dismissed and the orders of remand passed by the first appellate authority have been affirmed, in which penalty of Rs. 7,00,940/- and Rs. 4,99,484/-, respectively, are in dispute. In both the revisions, common questions of law have been framed, which are as under:- "1. Whether the Tribunal was legally justified in permitting the Assessing Authority to pass a fresh order after quashing the order of penalty, being without any basis and without any material on record? 2. Whether the Tribunal was lega ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d for such an action. The first appellate authority, vide order dated 27.06.2019, has recorded a finding that the penalty order has been passed without referring to any provision or reason, but still, on the basis of report, the matter was remanded with a direction to the assessing authority to again levy penalty upon the revisionist. Learned counsel for the revisionist further submits that the action for levy of penalty is wholly uncalled for as neither any notice for acquiring the jurisdiction was issued, nor any provision or contravention of the provision has been mentioned in the penalty order. The first appellate authority as well as the Tribunal were not justified in remanding the matter. In turn, giving a second innings to the Depar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty notice insofar as it had been issued solely on account of security money not been deposited by the assessee was not proper. Once that finding had arisen and been recorded by the First Appellate Authority, there did not survive any further issue as may have resulted in a direction of remand notwithstanding with the fact that the proceedings upto the stage of imposition of penalty had been conducted ex-parte against the assessee. 13. For the purpose of imposing penalty, the burden clearly lay on the revenue authority to issue a proper notice bringing out the charge of violation alleged against the assessee. Once the First Appellate Authority found that the allegation did not constitute offence of violation, the matter had to rest t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epartment. In the case, in hand, the revisionist was deprived of any notice being served upon it, nor any reason or contravention of the provisions were mentioned in the penalty order. The penalty order clearly shows that it has been passed in pre-printed format, from which it is clear that the penalty has been imposed without application of mind and without assigning any reason. In view of the facts and circumstances of the case and the law laid down by this Court in the above-mentioned case of M/s Ecom Express Private Ltd. (supra), the present revisions are allowed. The order dated 23.12.2014 passed by the Assistant Commissioner, Mobile Squad, Jalaun, the order dated 27.06.2019 passed by the first appellate authority and the order date ..... X X X X Extracts X X X X X X X X Extracts X X X X
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