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The petitioner has not been afforded an effective opportunity of hearing in the matter. The order has been passed exparte. the matter be remanded back to afford the petitioner a fair opportunity of hearing

Assessment Orders--– The petitioner challenged three orders of assessment, all dated 18.10.2019 for the periods 2017-18, 2018-19 and 2019-20. The court observed that the petitioner has not been afforded an effective opportunity of hearing and the order has been passed exparte. The petitioner submitted a medical certificate dated 05.03.2020 certifying that his partner was suffering from ‘Infective Hepatits’ and on bed rest between 06.09.2019 and 18.02.2020. The petitioner has filed statutory appeals on 28.02.2020 with a delay of 30 days. But on 13.03.2020, the appeals were returned for the reason that they were not filed online, date of receipt of orders was not produced and pre-deposit of 10% of the disputed tax was not effected. Thereafter, the COVID pandemic struck. In the interim, a bank account of the petitioner also appears to have been attached in July, 2020. Held that:- The Hon’ble High Court set aside the impugned orders dated 18.10.2019 and remanded the matter back for passing fresh assessment order on or before 24.03.2021 .