Natural justice requires a fair hearing before ex parte adjudication; Tribunal order set aside and remitted for fresh decision.

A Tribunal order passed without affording a reasonable opportunity of hearing was liable to be set aside because the assessee was entitled to a fair chance to present its case. Although the Tribunal had dealt with the merits, the ex parte disposal was found improper in the absence of adequate hearing. The appropriate course was to annul the impugned order and remit the matter for fresh adjudication, so that both sides could advance all available grounds before the Tribunal. The matter was therefore sent back for a fresh decision on merits after hearing both parties.

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Issues: Whether the Tribunal's order, passed without affording a reasonable opportunity of hearing, was liable to be set aside and the matter remitted for fresh adjudication.

Analysis: The appeal turned on the grievance that the Tribunal decided the controversy ex parte. The Court found that, even though the Tribunal had dealt with the merits, the assessee ought to have been given a fair opportunity to place its case. In such circumstances, the proper course was to undo the impugned order and send the matter back so that both sides could raise all available grounds before the Tribunal.

Conclusion: The impugned order was set aside and the matter was remitted to the Tribunal for fresh decision on merits after hearing both parties.

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