9911796707
TMI Blog2016 (6) TMI 860X X X X Extracts X X X X X X X X Extracts X X X X ..... ondents and waives service of notice of admission. 4. With the consent of learned Advocates appearing on both the sides, these petitions are finally heard. 5. The facts of the case are that the petitioner is engaged in trading electrical goods. For the assessment year of 2005-06, petitioner filed KVAT Returns in Form No.100. After sometime, the petitioner filed revised return and further annual returns in Form No.240 before the concerned authority. In the said return petitioner also claimed input tax benefit as per Karnataka Value Added Tax Act, 2003 (hereinafter referred to as 'the KVAT Act' for the sake of brevity). Assessment was done by the Deputy Commissioner of Commercial Taxes, whereby the tax, interest and penalty were levied. On ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned Addl. Government Advocate appearing for the respondents. 8. As such, First Appellate Authority had partly allowed the appeals preferred by the petitioner. The operative portion of the order of the First Appellate Authority can be extracted for ready reference which is as under: (a) The appeals filed in VAT.AP.Nos.235, 236, 237, 238, 239 & 240/07-08 are dismissed as per observations made in paragraph 4 of this appeal order. (b) The appeals filed in VAT. AP.Nos.528 to 533/06-07 and VAT.AP.Nos.1236 to 1241/07-08 are partly allowed by modifying the impugned re-assessment orders, penalty orders and interest levied by the Respondent as per the observations made in paragraph 8, 9, 10 & 11 of this appeal order. The Respondent is directe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and based on the same, the appeal was partly allowed. The State Government was not i n appeal against the order of the First Appellate Authority. But it was the assessee-petitioner herein who had preferred the appeals on the limited point of levying of interest and the penalty. Therefore, when the Tribunal at the first instance found that the claim of the assessee was accepted by the First Appellate Authority and that there was no reason to prefer the appeal, the Tribunal ought to have ended the matter there and it was not required to make further observations on the aspect s of allowing of the claim partly by the First Appellate Authority, since the State Government had not preferred any cross appeal or cross-objections in response to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... course of hearing submitted that against order dated 24.03.2010 passed by the Addl. Commissioner of Commercial Taxes in revisional jurisdiction, whereby the order of the First Appellate Authority dated 10.09.2008 was set aside, the petitioner did submit the application before the revisional authority at the relevant point of time pointing out that the appeals were pending before the Tribunal against the order dated 10.09.2008, but inspite of the same , the impugned order dated 24.03.2010 has been passed by the revisional authority. He submitted that after the order of the Tribunal was passed, representation was made by the petitioner to the Addl. Commissioner of Commercial Taxes to reconsider the matter, but the said representation has not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as referred to hereinabove i.e., STA No.126/2016. 18. In any case, subject to the outcome of the proceedings against the order of the revisional authority dated 24.03.2010, it can be said that the order passed by the Tribunal in any case on merits cannot be sustained more particularly, when the Tribunal did not touch at all the subject matter of levy of interest and the penalty for which the appeals were preferred by the petitioner before the Tribunal. 19. Under the circumstances, the impugned order passed by the Tribunal deserves to be set aside and the matters are required to be remanded to the Tribunal for reconsideration in light of the observations made by this Court in the present order after giving opportunity of hearing to both si ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
