Ex parte dismissal based on irrelevant survey material and ignored written submissions led to remand for fresh hearing.

An ex parte dismissal of a sales tax appeal was found improper where the Tribunal relied substantially on a survey report dated after the relevant assessment year, making the material legally irrelevant to determination of turnover for that period. The assessee's written submissions were also not considered before the appeal was decided. The pending recall application did not bar revisional interference. The revisional court set aside the Tribunal's order and directed fresh disposal of the appeal after giving both parties a proper opportunity of hearing.

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Issues: Whether the Tribunal's ex parte dismissal of the appeal, based substantially on a survey report not relevant to the assessment year and without considering the assessee's written submissions, warranted interference and remand.

Analysis: The revision challenged the Tribunal's order under Section 11 of the U.P. Sales Tax Act. The impugned assessment was sustained mainly on the strength of a survey report dated after the assessment year in question, making the material relied upon legally irrelevant for determining turnover for the period under consideration. The record also showed that written arguments filed earlier by the assessee had not been considered when the appeal was decided ex parte. In these circumstances, the Tribunal's approach was held to be improper, and the pendency of a recall application did not justify refusal to exercise revisional jurisdiction.

Conclusion: The revision was allowed, the Tribunal's order was set aside, and the appeal was directed to be decided afresh after giving both parties a proper opportunity of hearing.

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