Non-consideration of material issues in assessment disputes can justify setting aside an appellate order and remand for fresh adjudication.

An appellate order sustaining an assessment was set aside because the Tribunal did not examine the material issues raised, including the basis for extrapolating escaped turnover and the alleged mismatch in the survey reference. The omission was treated as going to the root of the matter, since the controversy had not been considered with adequate care on the record. The matter was remanded to the Tribunal for fresh adjudication of the issues raised by both sides on merits.

---

---

Issues: Whether the Tribunal's order sustaining the assessment and reversing the first appellate order was liable to be set aside for non-consideration of the material on record, and whether the matter required remand for fresh adjudication.

Analysis: The assessment was based on survey material and a best judgment estimate of escaped turnover. The Tribunal, while reversing the first appellate authority, did not deal with the material aspects raised by the revisionist, including the basis for extrapolation and the alleged mismatch in the survey reference. The omission went to the root of the matter and indicated that the controversy had not been examined with the required care.

Conclusion: The Tribunal's order was set aside and the matter was remanded to the Tribunal for fresh consideration of the issues raised by both sides.

Final Conclusion: The revision succeeded to the extent that the impugned appellate order was annulled and the dispute was sent back for a fresh decision on merits.

Ratio Decidendi: An appellate order based on assessment material must be set aside and remanded when the deciding authority fails to consider the material issues and the grounds raised by the affected party.

---