Opportunity to be given when assessee could not participate in proceedings due to ill health

Case Details:

Issue- In the above case, the petitioner was unable to respond to the show cause notice or participate in proceedings due to the petitioner being diagnosed with cancer in 2021.

Held – It was held that the interest of justice warrants that the petitioner be provided an opportunity by putting the petitioner on terms. Therefore, the impugned order dated 01.09.2023 is set aside and the matter is remanded for reconsideration on condition that the petitioner remits 10% of the disputed tax demand as agreed to within a period of two weeks from the date of receipt of a copy of this order. The petitioner is also permitted to submit a reply to the show cause notice within the aforesaid period. Upon receipt of the petitioner’s reply and upon being satisfied that 10% of the disputed tax demand was received, respondents 1 & 2 are directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh order within three months from the date of receipt of the petitioner’s reply.