M/S Dev Bricks Field v. the Commissioner Trade Tax U.P. Lucknow
Allahabad HCSTRE/898/2007
Case brief
from the order text
What is this about?
Case :- SALES/TRADE TAX REVISION No. - 898…
What the court decided
AI extract
Case :- SALES/TRADE TAX REVISION No. - 898…
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Court No. - 16
Case :- SALES/TRADE TAX REVISION No. - 898 of 2007
Applicant :- M/S Dev Bricks Field Opposite Party :- The Commissioner Trade Tax U.P. Lucknow Counsel for Applicant :- Sanjeev Agarwal,Om Prakash Lohia Counsel for Opposite Party :- S.C.
Hon'ble Ashwani Kumar Mishra,J.
Heard learned counsel for the revisionist and learned Standing Counsel for the State.
Assessee has preferred the present revision challenging the order passed by the Tribunal dated 21.3.2007. Order of the Tribunal is assailed primarily on the ground that the same is exparte, and that various grounds raised on behalf of the assessee has not been considered.
Admittedly, revision was filed by the assessee. In case the assesee as well as his representatives have chosen not to appear before the Tribunal, there would be no infirmity in the tribunal proceedings further on the basis of materials available on record, ex-parte.
So far as various issues raised are concerned, the Tribunal has considered it and cogent reasons have been recorded for arriving at the conclusion. Learned counsel for the revisionist has not been able to substantiate his plea that the grounds urged have not been taken into consideration. Order of the Tribunal is concluded by the finding of facts, which does not require any re-appreciation.
Revision is accordingly dismissed.
Order Date :- 18.1.2018 n.u.
1 issue framed by the court
Whether the Tribunal's order can be held exparte and set aside for non-consideration of repeated grounds.
M/S Dev Bricks Field
Ashwani Kumar Mishra
As recorded by the court registry
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