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TMI Blog2014 (7) TMI 491X X X X Extracts X X X X X X X X Extracts X X X X ..... n to the assessee under the Act and just because an appellate authority committed a mistake in passing the order, it does not mean the assessee, who has a right of appeal should be deprived or denied of that right itself. An examination of the assessment order by the appellate authority one way or the other, while can still leave an opportunity to the assessee to take up the matter further, by way ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 30 to 40/2011: The appeals by the assessee under section 66 of the Karnataka Value Added Tax Act, 2003 (for short, the Act ) is against the order dated July 10, 2009 passed in ZAC-1/BCD1/SMR-39/09-10. There is a delay of 222 days in preferring these appeals. I.A. I/2012 is filed under section 5 of the Limitation Act seeking for condonation of delay accompanied by the affidavit of the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal remanding the matter to the assessing authority, which has been expressly prohibited under the provisions of section 62(6A) of the Act, but the Commissioner after exercising his revisional jurisdiction, has just left the matter as ordered by the assessing authority, which virtually amounts to leaving the assessee high and dry, as the appeal before the Joint Commissioner ends without ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment order by the appellate authority one way or the other, while can still leave an opportunity to the assessee to take up the matter further, by way of an appeal to the Tribunal, no order by an appellate authority one way or the other, can also deprive further opportunity to the assessee, if the assessee is aggrieved by the order of the appellate authority. It is in this view of the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant-assessee to appear before the appellate authority in the restored appeal on July 21, 2012 either in person or by being represented and take further instructions from the appellate authority. Re: STA Nos. 25 of 2010 41-44 of 2011 I.A. I/2012 is filed for condoning the delay of 222 days in preferring these appeals. Accepting the explanation offered in the affidavit filed in supp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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