Reasoned appellate adjudication is mandatory; non-speaking rejection of tax appeals was set aside and remanded for fresh hearing.

An appellate authority must independently examine the grounds raised in appeal and give reasoned findings on the objections to assessment. An order that merely reproduces the appeal grounds and rejects the matter without addressing the merits does not satisfy the duty of adjudication or the requirements of natural justice, especially where the appellant alleges denial of an effective opportunity. The HC held that such non-speaking appellate orders were unsustainable and set them aside, restoring the appeals for fresh disposal after granting the assessee an opportunity to place supporting material.

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Issues: Whether the appellate orders, which merely extracted the grounds of appeal and rejected the appeals without dealing with the contentions on merits, were liable to be set aside for violation of natural justice and the matters remanded for fresh disposal.

Analysis: The appellate authority is required to independently examine the grounds raised in appeal and record reasons dealing with the objections urged against the assessment. A rejection based only on non-availment of personal hearing, without addressing the substantive contentions and without a reasoned determination, does not satisfy the duty of adjudication expected of an appellate authority. Since the orders under challenge did not engage with the merits of the appeals and the grievance of denial of effective opportunity was raised, the proper course was to set aside those orders and restore the appeals for fresh consideration after affording an opportunity to place supporting material.

Conclusion: The appellate orders were unsustainable and were set aside; the appeals were restored to the appellate authority for fresh disposal after granting opportunity to the assessee.

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