ORDER : Thottathil B. Radhakrishnan, J. Heard the learned Senior Counsel for the assessee and the learned Senior Government Pleader for the Department of Commercial Taxes. 2. One among the captioned revisions is against the assessment proceedings and the other against the penalty proceedings. 3. We think that we could be well advised to dissuade from expressing elaborately on the facts which are relevant. We say so because, even going by the order of the Tribunal, it appears that there was mixing up of the proceedings inasmuch as the assessment order was issued without considering the objections furnished by the assessee. This position is well conceded by the Tribunal itself. However, the Tribunal says that though the said objections to the assessment proceedings were not considered in the assessment order, they were considered in the penalty proceedings. The penalty proceedings is an absolute of the assessment proceedings. 4. If one were to decide assessment proceedings and penalty proceedings jointly, clear divergence among the materials and adjudicating process has to be reflected so that the order has to reflect the independent consideration of the assessment proceedings, as also, the question as to whether there should be a penalty order. We say so because, a penalty order is not merely a consequential order to an assessment proceedings. In the fitness of things, we are of the view that the assessment order and the penalty order impugned before the Tribunal and here have to go and the assessment proceedings and the penalty proceedings ought to be decided upon de novo by the assessing authority. 5. In the result, the orders impugned in these revisions are set aside and these matters are remitted to the assessing authority to consider the assessment proceedings and penalty proceedings de novo after affording sufficient opportunity to the assessee to place further objections and materials and also for oral hearing through duly authorised representative etc. in accordance with law. Let this exercise be carried out on the basis of the records as may be produced and which may be summoned if required. The assessee is directed to mark appearance before the assessing authority on October 20, 2016. The assessing authority will make every endeavour to conclude the proceedings before the 7th of December, 2016. These revision petitions are ordered accordingly.