Revisional order without hearing or reasons cannot stand; matter remanded for fresh consideration after objections are heard.

A revisional order passed without an effective opportunity of personal hearing and without recorded reasons was held unsustainable. The revisional authority had rejected the matter despite a request for adjournment due to lockdown conditions and time to file objections, but did not address the assessee's contentions or the authorities cited. This failure rendered the revisional exercise incomplete and inconsistent with fair procedure. The order was therefore set aside and the matter remanded for fresh adjudication after granting personal hearing and considering the objections and supporting authorities.

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Issues: Whether the revisional order was liable to be set aside for want of personal hearing and absence of reasons, and whether the matter required remand for fresh consideration.

Analysis: The revisional authority passed the impugned order after the assessee requested adjournment owing to lockdown conditions and sought time to file objections. The order contained no reasons and did not deal with the assessee's contentions or the authorities relied upon. In these circumstances, the revisional exercise was found to be incomplete and inconsistent with fair procedure, warranting re-examination after granting an effective opportunity of hearing.

Conclusion: The impugned revisional order was set aside and the matter was remanded to the revisional authority for fresh adjudication after affording personal hearing and considering the petitioner's objections and authorities.

Ratio Decidendi: A revisional order passed without affording an effective opportunity of hearing and without recording reasons cannot stand and is liable to be set aside for fresh consideration.

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