TMI Blog2020 (8) TMI 784X X X X Extracts X X X X X X X X Extracts X X X X ..... 2011 is set-aside only to the extent of enhancing the liability. The tribunal shall give an opportunity of hearing to the revisionist with regard to the proposal to increase the tax and thereafter pass an appropriate order, in accordance with law. - Commercial Tax Revision No. 98 of 2011 - - - Dated:- 24-8-2020 - HON BLE RAVI MALIMATH, ACJ. HON BLE N.S. DHANIK, J. Present: Shri Sudhir Kumar, learned counsel for the revisionist. Shri Mohit Maulekhi, learned brief holder for the State/respondent. Hon ble Ravi Malimath, ACJ. (Oral) The revisionist is running a business of steel fabrication, manufacturing and job work since May, 2005 at Tilwara, Pauri Garhwal. He is an unregistered dealer since he has no taxable tu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax liability of ₹ 1,31,250/-. Aggrieved by the same, an appeal was filed before the J.C. (Appeals). On considering the material on record, the first appellate authority declared the assessee as non-taxable to tax. Aggrieved by the same, the department filed a second appeal before the tribunal. The tribunal by the impugned order dated 13.09.2011 partly allowed the second appeal, and modified the order of the J.C. (Appeals) and held that the annual taxable sale turnover of the assessee for the relevant assessment year 2007-2008 is determined at ₹ 7,50,000/- and tax liability thereon at ₹ 93,750/-. Questioning the same, the assessee is in appeal. 3. Shri Sudhir Kumar, learned counsel for the revisionist places reliance on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... indicate that any opportunity was given to the assessee of being heard before enhancing the tax. Hence, on this point alone and without going into the merits, it would be just and necessary if the statutory requirement of law is complied with by granting an opportunity to the assessee. 7. Hence, the order dated 13.09.2011 passed by learned Commercial Tax Tribunal in Second Appeal No. 76 of 2011 is set-aside only to the extent of enhancing the liability. The tribunal shall give an opportunity of hearing to the revisionist with regard to the proposal to increase the tax and thereafter pass an appropriate order, in accordance with law. 8. For this purpose, the assessee shall appear before the tribunal on 05.10.2020. On that day, opportun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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