Restoration for fresh appellate adjudication granted with further opportunity to adduce evidence, subject to costs and cooperation.

The matter was restored to the first appellate authority for fresh adjudication after the assessee was granted a further opportunity to produce supporting material. Although the record noted earlier lack of effective cooperation, the Revenue did not object to remand, and the matter was sent back in the interest of justice. The fresh consideration was made subject to payment of costs and the assessee's cooperation in the remand proceedings.

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Issues: Whether the matter should be restored to the file of the first appellate authority for fresh adjudication after granting adequate opportunity of hearing to the assessee.

Analysis: The assessee sought one more opportunity to produce supporting material before the first appellate authority. The record indicated lack of effective cooperation in the earlier proceedings, but the Revenue did not object to restoration. In the interest of justice, the matter was directed to be reconsidered afresh with a further opportunity to the assessee, subject to payment of costs and cooperation in the remand proceedings.

Conclusion: The issue was decided in favour of restoration to the first appellate authority for de novo consideration, with costs imposed and compliance directed.

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