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Issues: (i) Whether the ex parte appellate order rejecting the appeal was liable to be set aside for breach of natural justice and the appeal restored for fresh consideration; (ii) whether the Appellate Authority should be directed to condone the delay, decide the appeal on merits, and afford adequate hearing pending disposal of the appeal.
Issue (i): Whether the ex parte appellate order rejecting the appeal was liable to be set aside for breach of natural justice and the appeal restored for fresh consideration.
Analysis: The appeal had been rejected without affording effective hearing. The parties agreed that the appellate forum should reconsider the matter afresh. In view of the procedural defect and the concession on remand, the appellate order could not be sustained.
Conclusion: The impugned appellate order was set aside and the appeal was restored to its original file and number.
Issue (ii): Whether the Appellate Authority should be directed to condone the delay, decide the appeal on merits, and afford adequate hearing pending disposal of the appeal.
Analysis: The matter was directed to be reheard with observance of natural justice. The Court required the authority to ignore delay if any, hear the parties, allow production of material, pass a reasoned speaking order, and proceed expeditiously. Protection against coercive recovery during pendency was also granted, along with directions regarding deposit and release of the attached bank account, if applicable.
Conclusion: The Appellate Authority was directed to condone the delay, if any, hear the appeal on merits, and decide it afresh with no coercive steps during the pendency of the appeal.
Final Conclusion: The writ petition resulted in restoration of the statutory appeal for fresh adjudication with interim protection to the assessee and directions to ensure a fair and reasoned appellate process.
Ratio Decidendi: An appellate order passed without effective opportunity of hearing can be set aside and the matter remanded for fresh decision in accordance with natural justice, with interim protection and directions necessary to secure a fair appellate adjudication.
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