Court remits assessment order due to petitioner's health issues, sets new deadline for fair process.

The court set aside the assessment order and remitted the matter for fresh disposal after considering the petitioner's health issues, medical certificate, and deposit of Rs. 2,00,000. The court emphasized the petitioner's genuine inability to participate in the assessment process due to health reasons. The first respondent was directed to verify the deposit and provide another hearing date if needed to finalize the assessment within a specified deadline, ensuring the petitioner's rights were protected in line with principles of natural justice and reasonableness.

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Issues: Challenge to assessment order based on health issues, denial of opportunity, reasonableness of opportunity afforded, remand for fresh disposal.

In this case, the petitioner challenged an assessment order dated 12.03.2019, citing health issues as the reason for not being able to attend the enquiry. The petitioner relied on a medical certificate from I Vision Eye Hospital to prove the inability to participate. The petitioner's counsel argued that due to health issues, some objections could not be raised, and the petitioner deposited Rs. 2,00,000 towards tax as a gesture of good faith. The counsel requested a remand for fresh disposal. On the other hand, the senior Government Pleader suggested that the petitioner could appeal the order and that the Appellate Authority could address any alleged illegality in the assessment. Alternatively, if the court inclined to grant an opportunity, the petitioner could appear before the first respondent after depositing Rs. 2,00,000. The court observed that the case was not about complete denial of opportunity but about the reasonableness of the opportunity given. Considering the medical certificate and the petitioner's deposit, the court set aside the assessment order and remitted the matter to the first respondent for lawful disposal. The petitioner was directed to appear before the first respondent on a specified date with proof of payment.

The court emphasized that the petitioner's deposit of Rs. 2,00,000 before the assessment order indicated a genuine inability to avail the opportunity given by the first respondent. The first respondent was instructed to verify the deposit and, if necessary, provide another hearing date to finalize the assessment by a specified deadline. The writ petition was disposed of accordingly, ensuring the petitioner's rights were protected while upholding the principles of natural justice and reasonableness in the assessment process.

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