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TMI Blog2022 (5) TMI 140X X X X Extracts X X X X X X X X Extracts X X X X ..... 015 passed by the Commercial Tax Tribunal (Bench-II), Agra in Second Appeal No. 595 of 2014 (A.Y. 2013- 14) under the U.P. VAT Act and Second Appeal No. 594 of 2014 (A.Y. 2013-14) under the Entry Tax Act, in which following common question of law has been framed:- SALES/TRADE TAX REVISION No. - 132 of 2016 "A. Whether in view of the order passed by the Joint Commissioner SIB-II Commercial Tax, Agra passed under section 45(5) of the Act dated 29.01.2013 not to return the seized material (13 loose papers) to the applicant till the completion of assessment and adjudication of appeal, the explanation submitted before the Tribunal on 21.09.2015 after the return of seized material (13 loose papers) on 16.09.2015, the Tribunal was correct to re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out specifically settying aside the finding of the appellate authority? IV. Whether the Tribunal was correct to restore the assessment order in the absence of any material brought on record by S.I.B. Officer as to what evasion was found at the time of survey dated 30.10.2012? 3. Learned Senior Counsel submits that though at the time of survey dated 30.10.2012, 13 loose parchas were found, explanation to the same effect was submitted, but the assessing authority, without considering the same, has rejected the books of account and made the best-judgement assessment and estimated suppressed purchases as well as sales. On appeal, the same was partly allowed. Before the Tribunal, all the details were furnished, but the Tribunal, without consi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al, being a last Court of fact, ought to have considered the submission made by the learned counsel for the applicant, but the same has not been considered and only on the ground that it is an afterthought, the same has been rejected. 7. In view of the aforesaid facts & circumstances of the case, the impugned orders passed by the Tribunal are set aside. The matter is remanded back to the Tribunal to reconsider the matter afresh in the light of the observations made above and decide the same in accordance with law. 8. The revisions are allowed. The questions of law are answered accordingly. 9. It is expected that since the matter is very old, the Tribunal may take all possible effort to decide the same within a period of three months from ..... X X X X Extracts X X X X X X X X Extracts X X X X
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