Natural justice in appellate hearing: consolidated multiple-date notice and ex parte disposal led to remand for fresh decision.

An ex parte appellate order was held unsustainable where the assessee was not given a reasonable opportunity of hearing. A consolidated notice fixing multiple personal hearing dates at once was found inconsistent with the statutory scheme for date-wise hearing and adjournment on sufficient cause, and therefore procedurally infirm. The earlier appellate order was set aside for breach of natural justice, and the matter was remanded to the appellate authority for fresh disposal on merits after granting an effective hearing.

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Issues: Whether the ex parte appellate order and the consolidated hearing notice fixing multiple dates at once violated the principles of natural justice and required the matter to be remanded for fresh decision.

Analysis: The record showed that the appeals were decided ex parte without affording a reasonable opportunity of hearing. The notice for personal hearing granted three dates in one consolidated notice, which was held to be inconsistent with the statutory scheme governing adjournments and service of notice, and contrary to the requirement that a hearing be fixed date-wise and adjourned only on sufficient cause. In this context, the provisions governing personal hearing and service of notice were applied to hold that the procedure adopted was legally infirm and unfair.

Conclusion: The ex parte order was unsustainable. The matter was remanded to the appellate authority for fresh disposal on merits after giving a reasonable opportunity of hearing.

Final Conclusion: The dispute was restored for reconsideration in accordance with law, with the earlier appellate order set aside for breach of natural justice.

Ratio Decidendi: A consolidated notice fixing multiple hearing dates at once, followed by an ex parte decision without effective opportunity of hearing, violates the requirement of natural justice and cannot sustain the adjudication.

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