In the recent ruling, the High Court of Orissa, restored the tax appeal of assessee, citing his health-related inability to attend hearings.The court acknowledged that the assessee, who is a handicapped individual, faced significant challenges in participating in the proceedings due to his medical condition.
Ganni Ajay Dora, the petitioner-assessee, was represented by Mrs. Wallace in a recent court hearing. She informed the court about the submission of an additional affidavit, which was filed pursuant to the leave granted on September 27, 2024.
The assessee claimed that he could not respond to the notices regarding his appeal due to health issues, as he is a handicapped individual. This situation hindered his ability to effectively participate in the proceedings. As a result, he sought the restoration of his appeal, which had been dismissed in an order dated January 24, 2023, by the first appellate authority.
Mrs. Wallace emphasized that her client believed he would be able to defend himself against the allegations related to unpaid taxes and the associated penalties if given another opportunity.
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In response, Mr. Das, representing the State-revenue, acknowledged that the medical documents disclosed in the affidavit showed the assessee was under treatment at the time the notices were served.
The court referenced a passage from the impugned order, which detailed the timeline of notices issued to the assessee for personal hearings, noting that he did not appear at any of the scheduled dates.
Considering the assessee’s medical circumstances, the court decided to set aside and quash the impugned order, recognizing that he was prevented from prosecuting his appeal due to his health issues. The assessee was directed to communicate a website copy of the court’s order to the relevant opposing party by November 8, 2024, after applying for a certified copy.
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The opposing party was tasked with scheduling a personal hearing. The court made it clear that if the assessee failed to prosecute the appeal on the scheduled date, the previous order would be automatically restored. Otherwise, the opposing party would issue a fresh order following the hearing.
The Division Bench of Arindam Sinha (Judge ) and M.S.Sahoo ( Judge ) disposed of the writ petition, establishing clear directives for the assessee and the opposing party.
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