Natural justice breach in appellate hearing notice led to quashing of the Tribunal's order and remand for fresh hearing.

An appellate order passed without notice of the adjourned hearing date, so that the assessee had no real opportunity to appear, is vitiated by breach of natural justice. The Tribunal decided the appeal in the assessee's absence, and the undisputed record showed that no intimation of the adjourned date was sent. On those facts, any assumption of knowledge could not stand, and the order was unsustainable. The High Court therefore set aside the Tribunal's order and remanded the matter for fresh decision after hearing both sides.

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Issues: Whether the Tribunal's order was liable to be quashed for want of reasonable opportunity of hearing and violation of natural justice.

Analysis: The assessee's appeal before the Tribunal was decided in its absence. The record showed that although the hearing was adjourned, no intimation of the adjourned date was sent to the assessee. On these undisputed facts, the assumption that the assessee had knowledge of the adjourned date could not stand. A decision rendered without notice of the adjourned hearing deprived the assessee of an effective opportunity to be heard and offended the principles of natural justice.

Conclusion: The Tribunal's order was unsustainable and was rightly set aside for breach of natural justice.

Final Conclusion: The revision succeeded, the Tribunal's order was quashed, and the appeal was remanded for fresh decision after hearing both sides.

Ratio Decidendi: An appellate order passed without giving a party notice of the adjourned date of hearing, resulting in denial of a real opportunity to be heard, is vitiated by breach of natural justice and must be set aside.

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