Procedural fairness in Tribunal proceedings: order set aside and matter remanded for fresh hearing after denial of effective opportunity.

The Tribunal's order was set aside because the assessee was not given an effective opportunity of hearing before the matter was decided on merits. Repeated adjournments and the assessee's inability to argue on the date of final disposal showed procedural prejudice, and the assessee's absence was treated as bona fide. The High Court held that the Tribunal also failed to consider the assessee's case against the Department's reliance on other decisions. The matter was remanded to the Tribunal for fresh disposal after granting a proper opportunity of hearing.

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Issues: Whether the Tribunal's order was liable to be set aside for want of opportunity of hearing to the assessee and the matter remanded for fresh disposal.

Analysis: The appeal turned on the procedural fairness of the Tribunal's disposal. The record showed repeated adjournments and the assessee's inability to argue on the date of final disposal. The High Court found that the Tribunal decided the matter on merits without affording an effective opportunity to the assessee and without considering the assessee's case against the Department's reliance on other decisions. The prejudice claimed by the assessee was accepted, and the absence was found to be bona fide.

Conclusion: The impugned Tribunal order was set aside and the matter was remanded to the Tribunal for fresh disposal after granting an opportunity of hearing to the assessee.

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