Orissa High Court Quashes Order After Assessee Fails To Prosecute Appeal Due To Ongoing Medical Treatment
Mehak Dhiman
5 Dec 2024 12:29 PM IST
The Orissa High Court, considered that the assessee was unwell and undergoing medical treatment at the time the notices regarding his appeal were served and accordingly quashed the order demanding liability for unpaid tax. The Bench consisting of Justices Arindam Sinha and M.S. Sahoo was considering a case in which the assessee/petitioner failed to reply to the notice regarding...
The Orissa High Court, considered that the assessee was unwell and undergoing medical treatment at the time the notices regarding his appeal were served and accordingly quashed the order demanding liability for unpaid tax.
The Bench consisting of Justices Arindam Sinha and M.S. Sahoo was considering a case in which the assessee/petitioner failed to reply to the notice regarding his appeal due to health issues.
In this case, the assessee/petitioner failed to attend scheduled hearings due to ongoing medical treatment. He further failed to prosecute the appeal regarding liability of unpaid tax due to his health issues.
Therefore, the assessee's appeal was disposed of through an order without providing him hearing opportunity. The assessee filed a petition for restoration of the appeal and challenging the order passed by the appellate authority.
The Court considered that the assessee was unwell and was going through some medical treatment at the time when notices regarding his appeal were served.
The bench quashed the order passed by the appellate authority, demanding the liability for unpaid tax, on the ground that the assessee was under medical treatment and had been prevented from prosecuting his appeal.
In view of the above, the bench allowed the petition.
Counsel for Petitioner/ Assessee: Z.M. Wallace
Counsel for Respondent/ Department: S. Das and A. Kedia
Case Title: M/s. Ganni Ajay Dora, Cuttack v. Chief Commissioner of CT and GST, Cuttack and others
Case Number: W.P.(C) No.22850 of 2024
