2019 (1) TMI 309

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....emo of revision, during the course of hearing learned counsel for the applicantassessee has prayed for and has been allowed to press the question nos.1 and 2, which read as below: "(i) Whether the Tribunal was justified in affirming the remand order and giving the direction to pass a fresh penalty order under Section 54(1)(14) of the U.P. VAT Act after issuing a fresh penalty notice by incorporating/containing all the facts necessary for imposing the penalty, though specific finding has been recorded by the first Appellate Authority that the ingredients necessary for imposing the penalty are missing in the penalty order and also there is no allegation with respect to intention to evade the tax on part of the applicant even in the p....

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....in appeal before the Additional Commissioner, Commercial Taxes. That first appeal came to be allowed by order dated 11.09.2017. The penalty order was set aside after recording certain findings including a finding that the penalty order was exparte. However, the First Appellate Authority remitted the matter to the Assessing Authority to pass a fresh penalty order after issuing a fresh notice under Section 54(1)(14) of the Act in light of the observations made in the impugned order. This order became subject matter of challenge before the Tribunal which has dismissed the appeal filed by the assessee by the impugned order. 7. Learned counsel for the assessee submits that in the first place, the First Appellate Authority had recorded a....

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....in the memo of revision has been prayed to be answered in favour of the assessee. 10. Sri B.K. Pandey, learned Standing Counsel on the other hand submits that the assessee did not appear in the proceedings upto the stage of penalty order being passed and therefore, the First Appellate Authority has not erred in remitting the matter so as to allow an opportunity of hearing. He has also referred to the show cause notice issued at the stage of seizure of goods to submit that a strong suspicion had arisen of violation committed by the assessee and therefore the penalty proceedings were wholly valid. 11. Last, it has been submitted that in view of the fact that the Tribunal has not returned a finding on ground nos. 2 and 4 as raised by the....