Natural justice in ex parte proceedings: matter remanded for fresh hearing after denial of a further opportunity to be heard.

An ex parte assessment order was set aside because the assessee had not been given a further effective opportunity of hearing after seeking adjournment due to the manager's accident. The Tribunal held that, in those circumstances, the matter should not have proceeded ex parte without adequate hearing. The case was remanded to the Commissioner for fresh consideration, with directions to issue prior notice and decide the matter only after hearing the assessee.

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Issues: Whether the ex parte order of the Commissioner should be set aside and the matter remanded for fresh hearing on the ground that the assessee was not given a further opportunity of hearing.

Analysis: The appeal arose from denial of adjournment on the first effective posting after the assessee sought time because its manager had met with an accident. The Tribunal found that, in the circumstances, a further opportunity ought to have been granted and that the matter should not have proceeded ex parte without adequate hearing.

Conclusion: The impugned order was set aside and the matter was remanded to the Commissioner for fresh hearing, with a direction to give prior notice and decide the matter after hearing the assessee.

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