TMI Blog2022 (4) TMI 1354X X X X Extracts X X X X X X X X Extracts X X X X ..... The present revision is allowed on the same terms as enumerated in the referred order - the matter is remanded to the Tribunal to pass a fresh order, after affording opportunity of hearing to the concerned parties, within a period of one year from the date of receipt of a copy of this order before the authority concerned. Appeal allowed by way of remand. - Sales/Trade Tax Revision No. - 382 of 2016 - - - Dated:- 26-4-2022 - Hon'ble Piyush Agrawal, J. For the Revisionist : B.K.Singh Raghuvanshi For the Opposite Party : C.S.C. ORDER HON'BLE PIYUSH AGRAWAL,J. Heard Sri B.K.S. Raghuvansi, learned counsel for the revisionist and Sri Rishi Kumar, learned Additional Chief Standing Counsel for opposite part ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rent assessment year on same issue? Learned counsel for the revisionist submits that the issue involved in the aforesaid revision has already been decided by another Bench of this Court in S.T.T.R. No. 421 of 2009 ( Bharat Sanchar Nigam Limited Vs. Commissioner Trade Tax UP, Lucknow ) vide order dated 5.11.2019, in which the matter was remanded to the Tribunal for fresh decision within a period of one year after affording opportunity of hearing to the parties concerned. He further submits that on the same set of facts, the present revision may also be remanded to the court below for fresh consideration. The said contention has not been disputed by the learned Additional Chief Standing Counsel. The relevant part of the order dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Vs. State of U.P. and others reported in 2008 (3) A.D.J. 1 (D.B.) has a binding effect? 7. Having heard learned counsel for the parties and having perused the record, it appears that before the Tribunal the assessee had pressed eight grounds of appeal. Amongst others, the assessee had specifically assailed the order passed in first appeal authority whereby the said authority had inferred transfer of right to use with respect to landline telephone sets. It had been specifically submitted (by way of ground of appeal) that the assessee had not charged any amount towards rent to provide such telephone instruments to its subscribers. Further, by way of ground no. 6, the assessee had sought to establish before the Tribunal that none of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l for and examine evidence including the agreements entered into by the assessee with its subscribers; the bills raised by the assessee on its subscribers and other materials as may have also been relevant to determine the true nature of the contract entered into between the assessee and its subscribers which gave rise to the disputed receipts at the hands of the assessee. 10. If upon examination of such material the Tribunal had reached the conclusion that there was a transfer of right to use, then in that situation a further question would have arisen as to apportionment and determination of the amount received by the assessee as may be attributed towards consideration for transfer of right to use as only that amount may have been su ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
