Natural justice requires a hearing before dismissing a delayed appeal; refusal without considering the request justified remand.

An appeal dismissed as time-barred without granting personal hearing, despite a request for advance notice of the hearing date contained in the appeal papers, was treated as a breach of natural justice. The appellate authority's discretion on delay had to be exercised judicially, and rejection on limitation without hearing the appellant or properly considering the hearing request was held improper. The matter was therefore remanded to the Collector (Appeals) for fresh consideration in accordance with law.

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Issues: Whether the dismissal of the appeal as time-barred without granting personal hearing or considering the request for hearing amounted to denial of natural justice and warranted remand.

Analysis: The covering letter filed with the appeal formed part of the appeal papers and contained a clear request to be informed in advance of the date of personal hearing, which showed that the appellant sought a hearing. Even apart from that request, where the appellate authority has discretion in dealing with delay, that discretion is required to be exercised judicially. The appeal was rejected on limitation without hearing the appellant and without proper consideration of the request for hearing.

Conclusion: The denial of personal hearing amounted to denial of the principles of natural justice, and the matter was rightly remanded to the Collector (Appeals) for fresh in accordance with law.

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