Fair hearing in tax appeals requires a meaningful opportunity to respond; ex parte appellate order was quashed and remitted.

An appellate order in a tax matter was found unsustainable where the petitioner was not given a meaningful opportunity of hearing. Although the appellate authority stated that sufficient opportunity had been granted and proceeded ex parte, the record showed that the petitioner had sought time for compliance and was not afforded a proper hearing. The court applied the requirement of fair hearing and held that a mere technical approach could not override the need to let the party place materials before the authority. The appellate order was quashed and the matter remitted for fresh consideration after granting hearing.

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Issues: Whether the appellate order passed without giving the petitioner an effective opportunity of hearing was liable to be quashed and the matter remanded for fresh adjudication.

Analysis: The appellate authority recorded that sufficient opportunity had been granted and proceeded ex parte, but the record indicated that the petitioner had sought time for compliance and was not afforded a proper hearing. In a tax matter where revenue interests were involved, the requirement of fair hearing could not be bypassed on a mere technical approach. The absence of a meaningful opportunity to place materials before the appellate authority rendered the order unsustainable.

Conclusion: The appellate order was quashed and the matter was remitted to the appellate authority for reconsideration afresh after granting opportunity of hearing to the petitioner.

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