Medical hardship justified remand for fresh tax adjudication, with additional deposit and further hearing allowed

Orders in original and in appeal were set aside because the petitioner showed medical records of hospitalization for triple vessel coronary artery disease and explained non-appearance before the adjudicating authority. The Court also noted the earlier remittance of 7.5% of the disputed tax demand and considered it appropriate to grant another opportunity on terms. The matter was remanded for fresh consideration, subject to the petitioner remitting an additional 7.5% of the disputed tax demand and being allowed to file a further reply and be heard before fresh adjudication.

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Issues: Whether the orders in original and in appeal should be interfered with and the matter remanded for fresh consideration in view of the petitioner's medical condition and the circumstances pleaded for non-appearance before the adjudicating authority.

Analysis: The petitioner placed medical records showing hospitalization for triple vessel coronary artery disease and also referred to inability to participate in the proceedings. The prior remittance of 7.5% of the disputed tax demand was also taken into account. In these circumstances, the Court considered it to afford another opportunity to the petitioner by putting him on terms, while ensuring further compliance before fresh adjudication.

Conclusion: The impugned order was set aside and the matter was remanded for reconsideration on condition that the petitioner remits an additional 7.5% of the disputed tax demand and is given an opportunity to file a further reply and to be heard.

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