Effective opportunity of hearing required before ex parte appellate dismissal; matter remanded for fresh adjudication

An ex parte appellate dismissal for non-compliance was set aside because notices were sent to an incorrect e-mail address and the assessee was given only three opportunities within 13 days, which did not provide an effective chance to be heard. As the grievance concerned denial of reasonable hearing and the merits had not been examined, the matter was remanded to the first appellate authority for fresh disposal after granting proper opportunity of hearing.

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Issues: Whether the ex parte appellate order dismissing the assessee's appeal for non-compliance should be set aside and the matter remanded for fresh adjudication after granting reasonable opportunity of hearing.

Analysis: The notices were sent to an incorrect e-mail address and the last three opportunities were fixed within a short span of 13 days. In these circumstances, the assessee was not afforded a proper opportunity to present the case before the first appellate authority. Since the grievance related to denial of effective hearing, the matter was not examined on merits and was fit to be restored for fresh decision.

Conclusion: The ex parte order was set aside and the appeal was remanded to the first appellate authority for fresh disposal after giving reasonable opportunity of hearing to the assessee.

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