Court emphasizes statutory right of appeal, sets aside Commissioner's order.

The court allowed the appeals concerning delay in filing appeals under the Karnataka Value Added Tax Act, 2003, and the revisional jurisdiction of the Commissioner. It accepted the condonation of delay, emphasizing the statutory right of appeal for the assessee. The court set aside the Commissioner's order and remanded the matter to the first appellate authority for reconsideration, ensuring compliance with statutory provisions. The importance of safeguarding the assessee's right of appeal and proper reconsideration of appeals on their merits was underscored in the judgment.

---

---

Issues: Delay in filing appeals under the Karnataka Value Added Tax Act, 2003; Revisional jurisdiction of the Commissioner under section 64 of the Act; Right of appeal for the assessee; Setting aside orders of the Appellate Commissioner without remanding the matter.

In the judgment delivered by D.V. Shylendra Kumar J., the court addressed the delay of 222 days in filing appeals under section 66 of the Karnataka Value Added Tax Act, 2003. The appellant sought condonation of the delay through I.A. I/2012 under section 5 of the Limitation Act. The court, after considering the explanation provided in the affidavit, accepted the delay condonation and admitted the appeal. The appeals were taken up for disposal with the consent of the counsels, as there was a limited question involved in the appeals.

Regarding the revisional jurisdiction of the Commissioner under section 64 of the Act, the court considered the argument presented by the appellant's counsel. It was contended that the Commissioner, after exercising revisional jurisdiction, merely left the matter as ordered by the assessing authority, which effectively deprived the assessee of the right of appeal. The court emphasized that the right of appeal is a statutory right granted to the assessee, and even if the appellate authority erred in its decision, the assessee should not be denied the opportunity to appeal further. The court concluded that the Commissioner's order setting aside the Appellate Commissioner's decision without remanding the matter for a fresh consideration on merits could not be sustained to the detriment of the assessee.

In light of the above, the court allowed the appeals, setting aside the Commissioner's order that allowed the matter to remain unchanged. Instead, the court remanded the matter to the first appellate authority for a reconsideration of the appeal on its merits and in compliance with the statutory provisions. The court directed the appellant-assessee to appear before the appellate authority on a specified date to take further instructions.

In another set of appeals, I.A. I/2012 was filed to condone a delay of 222 days in filing the appeals. The court accepted the explanation provided in the supporting affidavit and condoned the delay. These appeals were also allowed in accordance with the order passed in the previous appeals. The judgment highlighted the importance of ensuring that the assessee's right of appeal is not unjustly curtailed and emphasized the need for a proper reconsideration of appeals on their merits.

---