2025 (3) TMI 1181

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....come Tax & Sales Tax Appellate Tribunal, Additional Bench, Thiruvananthapuram in T.A. (LT) No.45 of 2018 and 50 of 2018. 2. The brief facts necessary for the disposal of the appeals are as follows: For the assessment years 2012-2013 and 2013-2014, the respondent/assessee proceeded under the provisions of the Kerala Tax on Luxuries Act, 1976. Aggrieved by the order of assessments, the assessee preferred appeals before the Deputy Commissioner (Appeals) and the order of assessments was confirmed. As against the order of the appellate authority confirming the order of assessments, the assessee approached the appellate tribunal by preferring T.A. (LT) Nos. 45 of 2018 and 50 of 2018. The main point on which the assessee was assessed for the ta....

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....sent Original Petitions (Tax) are filed. 3. Heard Sri. V.K. Shamsudheen, the learned Senior Government Pleader appearing for the appellant in O.P.(Tax) No. 1 of 2024, Smt. Resmitha Ramachandran, the learned Government Pleader appearing for the appellant in O.P.(Tax) No. 2 of 2024 and Sri. V. Jayanandakumar, the learned counsel appearing for the respondent/assessee. 4. Sri. V.K. Shamsudheen, the learned Senior Government Pleader appearing on behalf of the petitioner/State, placed before us a copy of the order dated 22.02.2024 in T.A.(L.T.) No. 29 of 2023 preferred by the assessee against the order of assessment as confirmed by the appellate authority for the assessment year 2011-2012. According to the learned Government Pleader, on the ver....

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....see was only receiving the amount towards commission charges for soliciting the tourists towards the allied activities. 7. Be that as it may, we find that before the assessing officer, the assessee could not produce any evidence to substantiate the claim. The question as to whether the allied activities of the assessee would fall outside the taxable event under the Act is purely a matter of adjudication on facts. In our considered view, it was not open for the assessee to have produced the evidence for the 1st time before the tribunal. Even assuming that the assessee could have produced such evidence before the tribunal, the tribunal ought to have remanded the matter back to the assessing officer for fresh consideration. In this context, w....