2019 (7) TMI 320

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....g officer in the original assessment. 2. The present revision has been filed on the following question of law: "I. Whether on the facts and circumstances of the case the Commercial Tax Tribunal was legally justified in deciding the appeal on merits especially when the matter was remanded by the Ist Appellate Authority to make enquiries with regard to evidences submitted for the first time before Ist Appellate Authority?" 3. Briefly, during the assessment in question, the assessee was engaged in the trading in iron and steel. A dispute arose during the assessment proceedings with respect to certain purchases made by the assessee from various registered dealers, namely S/Shri Garg Steel, Ghaziabad; Paras Sales Corporation, Mahr....

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....blish that there was no error on its part in claiming the ITC. After considering the arguments, the first appellate authority, by his order dated 16.01.2018, allowed the appeal and set aside the assessment. He remitted the matter to the assessing officer to pass a fresh order after considering the material brought on record by the assessee. 4. The aforesaid order became subject matter of challenge by the assessee before the Tribunal. The Tribunal has accepted the contention advanced by the assessee and deleted the RITC made by the assessing officer. Also, certain other relief have been granted by the Tribunal which are not in dispute in the present revision. 5. Heard Shri B.K. Pandey, learned Standing Counsel for the revenue and Shri ....

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....ificates of certain selling dealers may have been cancelled subsequent to the sale transaction or the fact that they had been suspended for some time would lose relevance or would be irrelevant. 8. Further, it is his submission in absence of any rebuttal made by the revenue, the Tribunal has not erred in granting the benefit of ITC to the assessee. 9. Having heard learned counsel for the parties and having perused the record, while it does appear that certain documents in support of the defence set up by the assessee had been brought on record before the assessing officer as also the first appellate authority and which documents, if accepted, may lead to the conclusion of acceptance of ITC at the hands of the assessee, however, from a....