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        Case ID :

        2001 (8) TMI 1454 - AT - FEMA

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        Fair hearing requirement defeats ex parte penalty order, with remand for fresh adjudication and document inspection. An ex parte penalty order was vitiated because the adjudicating authority proceeded on non-appearance despite inconsistencies in the record and the ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Fair hearing requirement defeats ex parte penalty order, with remand for fresh adjudication and document inspection.

                                An ex parte penalty order was vitiated because the adjudicating authority proceeded on non-appearance despite inconsistencies in the record and the appellant's reply being on file. The authority failed to afford a fair opportunity of hearing, and the appellant was entitled to inspection of the relied upon documents and copies before any fresh decision. The order was therefore set aside and the matter remanded for de novo adjudication after due notice, hearing, document inspection, and supply of relied upon documents.




                                Issues: Whether the ex parte adjudication order imposing penalty was vitiated for denial of reasonable opportunity of hearing and therefore liable to be set aside with a remand for fresh adjudication.

                                Analysis: The impugned order recorded inconsistencies regarding the appellant's appearance and the filing of the reply. It also proceeded on the basis of non-appearance despite the reply having been placed on record. In these circumstances, the adjudicating authority ought not to have proceeded ex parte. The order was found to be vitiated for failure to afford a fair opportunity of hearing, and the appellant was also entitled to inspection of the relied upon documents and copies thereof before any fresh decision.

                                Conclusion: The ex parte order was set aside and the matter was remanded for fresh adjudication after giving due notice, opportunity of hearing, inspection of documents, and copies of relied upon documents.


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                                ActsIncome Tax
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