2015 (5) TMI 380

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....08, April 2008 to March 2009, April 2009 to March 2010, an assessment order was passed against the appellant, which was challenged in appeals filed by the assessee. On the dismissal of the appeals, the appellant filed Second Appeals before the Karnataka Appellate Tribunal at Bangalore. Vide order dated 04.06.2013 passed by the Tribunal, the appeals filed by the appellant-assessee were allowed by the following order: "(a) Appeals are allowed. (b) The orders of the lower courts are set aside. (c) The matter is remanded to the AA for fresh consideration and to pass fresh orders after providing suitable opportunity to the assessee in production of books of accounts and evidence in compliance to the observations made in this judgment at para-....

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....he appellant prior to the passing of the fresh assessment order dated 04.06.2014 and since before rejecting the books of account also, no notice had been given, there was clear violation of the principles of natural justice. In the submission of learned Counsel for the appellant., the assessment order dated 04.06.2014 was thus liable to be set aside and the appellant ought not to have been relegated to the appellate jurisdiction under the KVAT Act. 6. From perusal of the record as well as the own admission of the appellant, it is clear that after remand order was passed for fresh assessment by the Assessing Authority, the appellant had been given full opportunity to produce the books of account as well as the other evidences, as had been d....