Ex parte appellate disposal without merits review set aside; fresh adjudication required after adequate hearing opportunity.

An ex parte appellate disposal cannot be sustained where the appeal is not decided on merits and the assessee is not given adequate opportunity of hearing. The appellate authority's dismissal for non-appearance, without substantive adjudication, was held impermissible because the matter had to be considered in accordance with law after proper hearing. The ex parte order was therefore set aside and the appeal remanded for fresh decision on merits after granting adequate opportunity to the assessee.

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Issues: Whether the ex parte appellate order passed without disposing of the appeal on merits, and without affording adequate opportunity of hearing, could be sustained.

Analysis: The appellate authority had dismissed the appeal ex parte because the assessee did not appear, but had not adjudicated the matter on merits. Such disposal was held impermissible where the appeal required consideration in accordance with law and after giving the assessee a proper opportunity of hearing. The matter therefore warranted restoration for fresh adjudication.

Conclusion: The ex parte order was set aside and the matter was remanded to the appellate authority for fresh decision after granting adequate opportunity of hearing. The assessee obtained relief.

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