Failure to address a vital medical-certificate ground can vitiate a revisional order and require remand.

The revisional order was found unsustainable because it failed to deal with the assessee's vital contention that the medical certificate explaining non-appearance had been wrongly rejected. That omission went to the merits of the revision, since the certificate was relied on to show sufficient cause for absence in the ex parte assessment proceedings. The matter therefore required remand for fresh decision in accordance with law.

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Issues: Whether the Commissioner's revisional order was vitiated for failure to record a finding on the assessee's vital ground that the medical certificate had been wrongly rejected, warranting quashing and remand.

Analysis: The assessee challenged an ex parte assessment and, in revision, specifically raised the ground that the medical certificate showing sufficient cause for non-appearance had been wrongly disbelieved. The revisional order did not deal with this material contention. Since the omission related to a vital issue bearing on the merits of the revision, the order could not stand without a finding on that point.

Conclusion: The omission to record a finding on the vital ground rendered the revisional order unsustainable and the matter was required to be sent back for fresh decision in accordance with law.

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