Appellate remedy cannot be foreclosed without hearing; appeal restored for decision on merits

An appellate order that rejected the assessee's appeal for non-appearance, without effective hearing, was held unsustainable because it foreclosed the appellate remedy without adjudication on merits. The writ court found that the appeal should have been heard and decided in accordance with law, and the matter was therefore interfered with and restored to the appellate authority for fresh consideration. The impugned order was set aside and the appeal remanded for a decision on merits.

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Issues: Whether the appellate order rejecting the assessee's appeal without effective hearing should be set aside and the appeal restored for decision on merits.

Analysis: The assessment had resulted in a substantial demand and the appellate authority dismissed the appeal on the ground that no one had appeared, recording that the appellant was not interested in the legal remedy. The writ court found that the appeal ought to have been heard and decided on merits. As the order had the effect of foreclosing the appellate remedy without proper adjudication, the matter warranted interference and restoration to the appellate authority for a fresh hearing.

Conclusion: The impugned appellate order was set aside and the appeal was remanded to the appellate authority for hearing and decision in accordance with law.

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