Reasoned appellate orders are mandatory; failure to consider appeal grounds and hear the applicant vitiated the assessment confirmations.

Appellate orders confirming assessments were unsustainable where the appeal petitions were not considered and no reasons were recorded. An appellate authority must apply its mind, deal with the grounds raised, and give reasons for affirming the assessment while affording a fair opportunity of hearing. Failure to consider the appeal petitions and to record reasons vitiated the appellate orders. The orders were set aside and the matters remanded for fresh decision in accordance with law after granting reasonable opportunity of hearing.

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Issues: Whether the appellate orders confirming the assessment could stand when the appeal petitions were not considered and no reasons were recorded.

Analysis: The appellate authority disposed of the appeals without considering the appeal petitions and merely confirmed the assessments. Such disposal was held to be unsustainable because an appellate order must show application of mind, give reasons for affirming the assessment, and afford the applicant a fair opportunity of hearing. The absence of reasons and consideration of the appeal petitions vitiated the appellate orders.

Conclusion: The appellate orders were set aside and the appeals were remanded to be decided afresh in accordance with law after granting the applicant reasonable opportunity of hearing.

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