Natural justice and effective hearing led to remand for fresh adjudication after ex parte orders were set aside.

Ex parte orders passed by the original authority and the Commissioner (Appeals) were set aside because the appellant had not been effectively represented and a reasonable opportunity of hearing had not been secured. With no objection from the revenue to remand, the matter was sent back to the original authority for de novo adjudication to ensure proper hearing and fresh consideration on merits.

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Issues: Whether the ex parte orders of the original authority and the Commissioner (Appeals) deserved to be set aside and the matter remanded for fresh adjudication after granting a reasonable opportunity of hearing.

Analysis: The proceedings before the authorities below had culminated in ex parte orders, and the appellant had not been effectively represented. In these circumstances, and with no objection from the revenue to the request for remand, a fresh consideration by the original authority was found appropriate to secure proper hearing and adjudication.

Conclusion: The ex parte orders were set aside and the matter was remanded to the original authority for de novo adjudication after granting reasonable opportunity of hearing.

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