Natural justice requires effective hearing; matter remanded because written submissions were not considered before appellate adjudication.

An appellate order passed without considering the assessee's written submissions and without granting a proper hearing offended the principles of natural justice. The ITAT restored the matter to the appellate authority for fresh adjudication, directing that the assessee be given an effective opportunity of being heard and that notices and directions of the revenue authorities be complied with. The merits were left open, and the relief granted was limited to remand for de novo consideration.

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Issues: Whether the matter was required to be remanded for fresh adjudication because the assessee was not afforded proper opportunity of hearing before the appellate authority.

Analysis: The appeal was disposed of on the ground that the assessee had filed written submissions which were not considered by the appellate authority. In order to meet the requirements of natural justice, the matter was sent back for fresh adjudication with a direction to afford the assessee an opportunity of being heard and to comply with notices and directions of the revenue authorities.

Conclusion: The matter was remanded for fresh consideration and the assessee obtained a limited procedural relief.

Final Conclusion: The dispute was restored to the appellate authority for a de novo decision after providing the assessee an effective hearing, and the merits were left open.

Ratio Decidendi: Where an appellate order is passed without considering a party's written submissions and without affording a proper hearing, the matter is liable to be remanded for fresh adjudication to satisfy the principles of natural justice.

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