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Issues: Whether the Tribunal, being the last fact-finding authority, was justified in remanding the appeal to the Assessing Authority when the material necessary for decision was already on record.
Analysis: The power of remand was examined with reference to Order 41 Rules 23, 23A, 24 and 25 of the Code of Civil Procedure, 1908 and the requirement under Rule 63(5) of the Uttar Pradesh Value Added Tax Rules that an appellate judgment must state the point for determination, the decision thereon and the reasons. Remand is permissible only within the statutory contours and not as a routine course. Where the evidence on record is sufficient, the appellate forum is expected to decide the matter itself. A remand is justified only when an issue or question of fact essential to the decision has not been framed or tried, or where a retrial is legally necessary. On the facts, the Tribunal did not record any finding that the Assessing Authority had omitted to decide an essential issue. The documents relied upon were already part of the record and had been considered below, yet the Tribunal remanded the matter instead of adjudicating the appeals on merits.
Conclusion: The remand by the Tribunal was held to be unjustified, and the order remanding the matter was set aside. The appeals were required to be decided afresh by the Tribunal on the existing record.
Ratio Decidendi: An appellate or final fact-finding authority should not order remand when the material on record is sufficient to decide the controversy on merits, and remand is permissible only within the limited statutory grounds expressly governing such power.
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