Fresh adjudication on document verification and notice defects after ex parte assessment is set aside and remanded.

The ex parte assessment was set aside because the dispute turned on verification of documents said to have been produced, including tax invoices, payment registers and party ledgers, which required factual examination by the authority. The revisional stage had already granted partial relief, but the factual controversy and other grounds, including limitation and alleged non-service of notices, had not been finally addressed. Fresh adjudication was therefore directed on merits, with an opportunity of personal hearing and consideration of the assessee's submissions and documents.

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Issues: Whether the impugned orders should be set aside and the matter remanded for fresh consideration on merits after verification of the documents claimed to have been produced, along with the other grounds raised in revision.

Analysis: The assessment had proceeded ex parte, and the assessee asserted that original tax invoices, payment registers and party ledgers had been furnished before the revisional authority. The record also showed that partial relief had already been granted at the revisional stage, while the tribunal had not addressed the factual dispute and the other grounds, including limitation and alleged non-service of notices, in a manner warranting finality. Since the controversy required factual verification of documents said to be in the assessee's possession, a fresh adjudication by the authority having jurisdiction was considered appropriate.

Conclusion: The matter was remanded for fresh decision on merits after affording an opportunity of personal hearing and considering the submissions and documents to be placed by the assessee.

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