AJIT SINGH, J. 1. This revision petition is directed against orders dated 30.1.2014 and 3.2.2014 passed by the Assam Board of Revenue, Guwahati. 2. The petitioner is a Private Limited Company and carries on the business of coal. It is also registered under the Assam Value Added Tax Act, 2005. The petitioner, after purchasing coal from the State of Meghalaya, sold the same to different dealers. From some dealers, the petitioner received payment through cheques and from some in cash. The petitioner, in its return filed for the Assessment Year 2010-2011 claimed refund/adjustment of excess/surplus additional security. However, the case of the petitioner was taken up for assessment by the prescribed Assessing Officer. And he found that the sale price shown by the petitioner was on the lower side as compared to prevailing market price. On this finding, the Assessing Officer passed an assessment order dated 4.11.2011. Aggrieved, the petitioner filed revision petition before the Commissioner of Taxes, which was dismissed vide order dated 14.8.2013. 3. Thereafter, the petitioner filed appeal under Section 80 of the Assam Value Added Tax Act before the Assam Board of Revenue, which was dismissed as withdrawn vide order dated 30.1.2014 with a liberty to file fresh appeal. The petitioner then filed fresh appeal, but it too was dismissed by cryptic order dated 3.2.2014 on the ground that no new grounds had been raised and it would be meaningless to take it up. It is in this background, the petitioner has filed the present revision petition. 4. The record reveals that the appeal of petitioner before the Assam Board of Revenue was dismissed vide order dated 30.1.2014 with a liberty to file fresh appeal and the fresh appeal too has been dismissed vide order dated 3.2.2014 for the reason that no new grounds have been brought in and it would be meaningless to take it up. In the order dismissing the fresh appeal, neither the facts of the case nor the grounds raised therein are either mentioned or discussed. The order is apparently cryptic and cannot be allowed to sustain. 5. We, therefore, set aside orders dated 30.1.2014 and 3.2.2014 passed by the Assam Board of Revenue and remand the matter to it for a fresh decision of appeal on merit. 6. With the above direction, this revision petition stands finally disposed of.