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2021 (2) TMI 194

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..... order has been passed exparte. The petitioner has placed on record a medical certificate dated 05.03.2020 certifying that the partner of the petitioner firm was suffering from Infective Hepatits and on bed rest between 06.09.2019 and 18.02.2020. - It is not in dispute that the petitioner has received the orders of assessment and filed statutory appeals on 28.02.2020 with a delay of 30 days/ A .....

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..... h For the Petitioner : Mrs.Lakshmi Sriram For the Respondents : Mr.ANR.Jayapratap, Government Advocate in both WPs COMMON ORDER Mr.ANR.Jayaprathap, learned Government Advocate accepts notice for the respondents and is armed with instructions to proceed with the matter. By consent, the above Writ Petitions are taken up for final disposal even at the stage of admission. 2. The .....

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..... ays. Applications seeking condonation of delay were also filed. However, 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. Around then, the COVID pandemic struck and the petitioner appears to have lost sight of proceedings thereafter. In the interim, a b .....

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..... r opportunity of hearing, no serious objection is put forth by the learned Government Advocate for the respondents. 7. The impugned orders dated 18.10.2019 are thus set aside. The petitioner will appear before the first respondent on 10.02.2021 at 10.30 a.m. without awaiting any further notice in this regard. Upon consideration of all objections and evidences put for by the petitioner in suppor .....

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