Antony Dominic, J. This revision is filed by the revenue. Respondent is an assessee under the KVAT Act and is a dealer of live chicken. Rejecting their returns for the period from April 2009 to September 2009, assessment was completed under Section 25 of the KVAT Act with an addition of 20% towards gross profit. In an appeal filed before the First Appellate Authority, the appellate authority reduced the addition of gross profit to 10%. In a further appeal filed before the Tribunal, the Tribunal set aside the assessment itself. It is in these circumstances, this revision is filed.
2. Reading of the orders passed show that it was on assumptions and surmises and without any cogent evidence that the assessment itself was completed. This precisely is the reason which led the Tribunal to allow the appeal filed by the assessee. Even before this Court, no material whatsoever is produced to show that the conclusion of the Tribunal is incorrect. In such circumstances, we
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do not see any reason to interfere with the orders passed by the statutory authorities.
O.T.Revision is dismissed.
Rp //True Copy// PA to Judge Sd/-
ANTONY DOMINIC JUDGE Sd/-
ANIL K. NARENDRAN JUDGE