- (1.) This order shall dispose of VATAP Nos. 33, 34 and 35 of 2011 filed by the State against the respondent involving identical issues based on similar facts relating to assessment years 2007-08 to 2009- 10. For brevity, the facts are being extracted from VATAP No. 33 of 2011.
(2.) This appeal has been filed by the revenue under Section 68 (2) of the Punjab Value Added Tax Act, 2005 (in short "the Act") against the order dated 11.11.2010 passed by the Value Added Tax Tribunal, Punjab (hereinafter referred to as "the Tribunal") relating to assessment year 2009-10 claiming the following substantial questions of law:- "i) Whether the order passed by Ld. Tribunal is sustainable in law? ii) Whether the order passed by the Tribunal without considering the judgment of this Hon'ble High Court in case of Emralad International Ltd. v. State of Punjab,1997 10 PHT 1 is sustainable in law? iii) Whether the Tribunal was empowered to order for the hearing of the appeal by the First Appellate Authority without the compliance of clause 5 of Section 62 of Punjab Value Added Tax Act, 2005? iv) Whether there was any error or illegality in the order of the First Appellate Authority dismissing the appeal of the Respondent due to non-compliance of the statutory provisions of Section 62(5) of Punjab Value Added Tax Act, 2005? v) Whether the Tribunal has misinterpreted the provisions of section 62(5) of Punjab Value Added Tax Act, 2005? vi) Whether the Tribunal has traveled beyond his jurisdiction in view of the provisions made in clause 3 of Section 63 of Punjab Value Added Tax Act, 2005?"
(3.) The facts necessary for adjudication of the present appeals are that the business premises of the assessee were inspected by the Designated Officer on 26.1.2010 and 31 loose papers with three diaries were impounded for verification from where it was found that the assessee had sold goods to various parties but were not accounted for in the regular account books. During the assessment year 2009-10, such sales amounting to Rs.1,03,01,684/- were detected which remained unexplained. Accordingly, notice under Section 30 of the Act was issued for framing the provisional assessment for the assessment year in question. None had appeared on behalf of the assessee in the proceedings. The provisional assessment was finalized by the Designated Officer vide order dated 31.5.2010 raising a demand of Rs.14,61,149/- including penalties under Sections 56 and 60 of the Act. Against the assessment order dated 31.5.2010, the assessee filed an appeal before the Deputy Excise and Taxation Commissioner (Appeals). The application was also filed for hearing the appeal without depositing 25% of the amount of additional demand of tax and penalty as required under Section 62(5) of the Act. The said application was rejected by the appellate authority. Accordingly, the appeal was also dismissed in limine vide order dated 10.8.2010. Feeling aggrieved, the assessee filed an appeal before the Tribunal. The Tribunal vide order dated 11.11.2010 accepted the appeal and directed the Deputy Excise and Taxation Commissioner (Appeals) for hearing the appeal on merits. Hence, the present appeal by the revenue.;