TaxTMI 
TaxTMI 
2006 (8) TMI 571
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...., applicant had filed the quarterly returns and disclosed the total turnover at Rs. 14,53,70,841.41 and Rs. 15,96,47,733.36 respectively. The applicant had not disclosed any taxable turnover and had not admitted any liability of tax. For both the assessment years, assessing authority, issued the notices to the applicant to appear. Show-cause notices were also issued requiring the applicant to show cause. The applicant could not file the list of the purchases before the assessing authority nor could get those purchases verified. The applicant could not appear before the assessing authority and could not produce the books of account and also could not file the reply to the show-cause notice. Having left with no option, assessing authority ....
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.... that the applicant has also filed the appeals against the orders of the assessing authority rejecting the applications under section 30 of the Act. Since the matter was remanded back to the assessing authority with the direction to pass assessment orders afresh, the appeals against the orders rejecting the application under section 30 of the Act have been rejected being infructuous. Being not satisfied with the orders of the Joint Commissioner (Appeals), applicant filed two separate appeals before the Trade Tax Tribunal, Ghaziabad. The Tribunal by the impugned order, dismissed both the appeals. The Tribunal has justified the remand of the case by the first appellate authority. Further it appears that during the pendency of the appeals befo....
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....it and should not remanded back the case to the assessing authority. The effect of the argument is that once the report is sought under section 9(3)(a)(iv) of the Act even if the report is not submitted, appellate authority is ceased with the jurisdiction to remand the case. He further submitted that the Tribunal has illegally considered the letter of the Assistant Commissioner, Hapur dated March 6, 2006 which has been received after the decision in the appeals by the Joint Commissioner (Appeals). According to him such material cannot be considered and made basis for justifying the remand of the case without giving opportunity to the applicant and to this extent the order of the Tribunal is erroneous. The learned Standing Counsel relied upo....
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....the appellate authority can direct the assessing authority to make such enquiry and to submit its report within such time as may be specified in the direction, or within such extended time. The appellate authority may, whether the report has been submitted or not, decide the appeal in accordance with the provisions of the preceeding sub-clauses. Preceding sub-clause (3) provides that appellate authority may set aside the order and direct the assessing authority to pass a fresh order after such enquiry as may be specified. Thus, the appellate authority has a power to set aside the order and remand the case even after the issue of direction to the assessing authority to make such enquiry and submit its report. Submission of learned counsel fo....