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2023 (10) TMI 147 - ORISSA HIGH COURTPrinciples of natural justice - ex-parte order - failure to file reply to SCN - Seeking one more chance to first reply to the SCN and then appear before the assessing authority - HELD THAT:- A perusal of the impugned order reveals that it was passed ex parte. In fact, the Petitioner was unable to appear and did not even file a reply to the show cause notice (SCN) dated 23rd February, 2023 issued to him preceding the above assessment order - In the petition, the Petitioner has explained how he was suffering from Back Ache disease for which he was receiving treatment. The medical certificate has also been enclosed. The Court is of the view that the Petitioner ought to be given one more chance to first reply to the SCN and then appear before the assessing authority for a fresh assessment order to be passed in accordance with law. The impugned assessment order set aside - petition disposed off.
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