Natural justice in adjudication: order set aside and matter remanded for failure to consider reply and grant hearing.

An adjudication was set aside where the Commissioner failed to consider the assessee's reply to the show cause notice and proceeded on the mistaken assumption that no reply had been filed. The record also showed that the assertion of non-receipt of notice for personal hearing remained unrebutted, indicating that a reasonable opportunity of hearing was not afforded. The matter was remanded to the jurisdictional Commissioner for fresh decision in accordance with law after considering the reply, supporting certificate and submissions, and after granting a fair personal hearing.

---

---

Issues: Whether the impugned order was liable to be set aside and the matter remanded for fresh decision after considering the reply to the show cause notice and granting a reasonable opportunity of personal hearing.

Analysis: The reply to the show cause notice, along with the certificate supporting the assessee's stand, was stated to have been filed, yet the Commissioner recorded that no reply had been received. The assertion that notice of personal hearing was not received remained unrebutted. In these circumstances, the adjudication was found to have proceeded without proper consideration of the reply and without affording a fair opportunity of hearing.

Conclusion: The impugned order was set aside and the matter was remanded to the jurisdictional Commissioner for fresh decision in accordance with law after granting reasonable opportunity of hearing and considering the reply and submissions of the assessee.

---