Proper consideration of relevant evidence justifies remand when assessment material and invoice explanations were not adequately examined.

Relevant evidence supporting the assessee's case must be properly considered before assessment, first appellate and tribunal orders are sustained. The Court found that documents and surrounding factual circumstances, including the explanation for proforma invoices and whether the disputed items were already covered by bulk invoices, had not been adequately addressed. Because the revenue was protected by the assessee's payment of tax, penalty and interest, the matter was remanded so the assessee could further establish its claim, including refund relief. The impugned orders were set aside and the dispute reopened for fresh consideration on the material and factual issues.

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Issues: Whether the assessment, first appellate and tribunal orders were liable to be set aside and the matter remanded on the ground that relevant material evidence supporting the assessee had not been properly considered.

Analysis: The material on record showed that certain documents and factual circumstances capable of supporting the assessee's case had not been dealt with satisfactorily. The Court found that the explanation regarding the proforma invoices and the question whether the disputed items had already been covered by the bulk invoices required proper consideration. Since the revenue stood protected because the assessee had already paid the tax, penalty and interest, a further opportunity was warranted for the assessee to establish its claim, including the plea for refund.

Conclusion: The impugned orders were set aside and the matter was remanded to the Tribunal for fresh consideration.

Final Conclusion: The appeal succeeded to the extent of reopening the assessment controversy for reconsideration on the relevant material and factual issues.

Ratio Decidendi: An order can be set aside and remanded where relevant material evidence supporting a party's case has not been properly considered, especially when no prejudice is caused to the opposite side.

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