9911796707
TMI Blog2024 (7) TMI 1043X X X X Extracts X X X X X X X X Extracts X X X X ..... of appeal - appeal was rejected on the ground of limitation - benefit of abatement - Section 60B r/w Section 66E of the Finance Act, 1994 - HELD THAT:- The petitioner has placed on record the discharge summary issued by the Apollo Hospital, Chennai. The said document records that the petitioner was admitted with triple vessel coronary artery disease . It also records that the petitioner was diagno ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2022 and the appellate order dated 23.02.2024 are challenged in this writ petition. 2. The petitioner was hospitalized in December 2021 for triple vessel coronary artery disease . Prior thereto, personal hearings were scheduled by the original adjudicating authority and the petitioner did not attend such personal hearings. The order in original was issued in the said facts and circumstances on 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner submits that the petitioner agrees to remit an additional 7.5% of the disputed tax demand as a condition for remand. 4. Mr. T. Ramesh Kutty, learned senior standing counsel, accepts notice for the respondents. He submits that the petitioner failed to appear at the personal hearings. He also points out that the appeal was filed with considerable delay and that, therefore, the appellate au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... directing the petitioner to remit an additional 7.5% of the disputed tax demand. 6. Therefore, the impugned order dated 20.06.2022 is set aside and the matter is remanded for reconsideration on condition that the petitioner remits an additional 7.5% of the disputed tax demand within 15 days from the date of receipt of a copy of this order. The petitioner is also permitted to file an additional rep ..... X X X X Extracts X X X X X X X X Extracts X X X X
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