ANSHUMAN SINGH, J. ( 1 ) THIS is a revision filed by the assessee under Section 11 (1) of the U. P. Sales Tax Act (hereinafter referred to as the Act) against the judgment dated February 20, 1986, passed by the sales Tax Tribunal, Gorakhpur Bench, Gorakhpur, dismissing the appeal of the assessee for the assessment year 1975-76 arising out of proceedings under Section 21 of the Act. ( 2 ) THE assessee deals in pumping set and machinery parts. After the original assessment was passed it was discovered that machinery parts worth Rs. 66,886. 26 supplied to the North Eastern railway escaped assessment for which proceedings under Section 21 of the Act were initiated. Ultimately assessment order was passed by the assessing authority which was challenged before the Assistant Commissioner (Judicial) in the first appeal by the assessee but the appeal failed. The assessee feeling further aggrieved preferred a second appeal before the Tribunal which dismissed the appeal. ( 3 ) I have heard Sri V. D. Singh, learned counsel for the assessee, and Sri P. K. Jain, learned counsel appearing for the Revenue. Mr. V. D. Singh firstly urged that the statement of fact recorded by the Tribunal in its order that the assessee did not appear before the Assistant commissioner (Judicial) in spite of repeated opportunity is factually incorrect. I have perused the order passed by the Assistant Commissioner (Judicial ). It clearly mentions that at the time of hearing, counsel for the assessee was present. ( 4 ) THE next submission made by Mr. Singh is that the assessee wanted to produce a copy of the account before the Tribunal in order to satisfy it that no turnover has escaped assessment. It is pertinent to mention here that the copy of the account sought to be produced before the Tribunal had already been produced before the Sales Tax Officer during regular assessment proceedings under Rule 41 (6) of the Rules framed under the Act but the Tribunal refused to look into the said evidence on the ground that the assessee cannot be permitted to adduce additional evidence. My attention has been drawn to the application filed by the assessee before the Tribunal, a copy of which is annexure III to this revision, which clearly indicates that the assessee never wanted to adduce additional evidence but it simply wanted the Tribunal to peruse the accounts which had already been shown by it during the regular assessment proceedings. Mr. Jain appearing for the revenue on the contrary has not been able to support the order passed by the Tribunal and after hearing the counsel for the parties I am of the opinion that the matter requires reconsideration by the Tribunal. ( 5 ) IN the result the revision succeeds and is allowed. The order passed by the Tribunal is set aside and it is directed to decide the appeal afresh in the light of the observations made above and direct the Sales Tax Officer concerned to pass a fresh assessment order in proceedings under section 21 of the Act after perusing the original accounts. However, there will be no order as to costs. ( 6 ) LET a copy of this order be sent to the Tribunal concerned as contemplated under Section 11 (8)of the Act. .