EMELSON AGENCIES Vs. COMMISSIONER OF TRADE & TAXES

JUDGEMENT

(1.) THIS is an appeal filed by the Assessee under Section 81 of the Delhi Value Added Tax Act, 2004 (hereafter the 'Act') calling into question an order dated 20th May, 2014 (hereafter the 'impugned order') passed by the Appellate Tribunal, Value Added Tax (hereafter the 'Tribunal'). By the impugned order, the Tribunal rejected the appeal preferred by the Assessee against an order dated 12th December, 2003 passed by the First Appellate Authority (hereafter the 'FAA') which in turn dismissed the appeal preferred by the Assessee impugning the assessment order dated 4th February, 2000 passed by the Assessing Officer ('AO') pertaining to the Assessment Year 1996 -97.

(2.) BRIEFLY stated, the relevant facts leading to the present appeal are as under: -

(3.) A plain reading of the order of the FAA and the Tribunal indicates that the Assessee's contentions have not been considered. The Assessee has annexed a statement (as Annexure 5 to the present appeal) which briefly indicates the findings/observations of the AO and the petitioner's challenge to the same. The short order passed by FAA does not consider any of the Assessee's contentions. Further, there is sufficient merit in the Assessee's contention that none of the orders disclose any specific material on the basis of which adverse findings have been returned against the Assessee.