Court No. - 28
Case :- SALES/TRADE TAX REVISION No. - 66 of 2019 Applicant :- M/S Mondelez India Foods Pvt. Ltd.
Opposite Party :- The Commissioner, Commercial Tax U.P.
Counsel for Applicant :- Aditya Pandey Counsel for Opposite Party :- C.S.C.
Hon'ble Rohit Ranjan Agarwal,J.
Heard Sri Aditya Pandey, learned counsel for the petitioner and learned standing counsel for the State.
The assessment order was made against the revisionist Company on 21.12.2018. A tax liability of Rs.639220118/- was imposed, the Company had already deposited Rs.606277530/-. The dispute remains for remaining amount of Rs.32942588/-. Being aggrieved, a first appeal was filed before the Additional Commissioner, Grade-II (Appeals) First, Commercial Tax, Ghaziabad along with a stay application for waiver from depositing the disputed amount of tax, during the pendency of the appeal. The First Appellate Authority granted waiver of 50% tax. Against which a second appeal was preferred by the assessee Company before the Commercial Tax Tribunal, Ghaziabad. The appeal was partly allowed and 70% waiver of the disputed amount of tax was granted by the order impugned dated 25.1.2019.
Commercial Tax Tribunal recorded a finding that the assessee had not given any document regarding financial status of the Company, as such, only waiver of 70% of disputed amount of tax can be granted.
Sri Aditya Pandey, learned counsel for the assessee Company submits that there are disputed questions of fact and law to be decided by the First Appellate Authority and for the previous Assessment Years this Court vide order dated 12.1.2017 and 15.3.2018 had directed that the revenue should not insist for depositing the disputed amount of tax and the appeal be decided.
Per contra, learned standing counsel, on the other hand, points of that no evidence was laid by the assessee with regard to its financial condition, as such, the Tribunal had rightly arrived at the conclusion.
However, considering the case of the assessee, it is undisputed that the assessee Company had deposited more than Rs.60 Crores of tax and the only amount of dispute is in regard to Rs.3 Crores and odd, for which the appeal is pending before the First Appellate Authority.
In view of the aforesaid, it is directed that the First Appellate Authority shall proceed and decide the appeal in accordance with law expeditiously preferably within a period of two months from the date of production of a certified copy of this order. The assessee Company shall furnish security other than cash and bank guarantee to the satisfaction of the First Appellate Authority within ten days from today. If the same is done, the Appellate Authority shall decide the appeal within the time frame provided.
The revision stands disposed of.
Order Date :- 25.2.2019 AKJ