Dismissal for non-compliance reversed; appeal remanded for fresh adjudication subject to token deposit and opportunity to be heard.

An appellate dismissal for non-compliance was held procedural and set aside to enable fresh adjudication on the substantive valuation dispute; the tribunal found no conclusive record proving non-receipt of notices but required merits determination. The remedy granted is conditional: the matter is remanded for fresh hearing subject to a token deposit and a requirement that the appellant comply with future notices, while the Commissioner must afford a reasonable opportunity to be heard. The decision balances enforcement of procedural compliance with the right to adjudication on merits.

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Issues: Whether the impugned order of the Commissioner dismissing the appeal in limine for non-compliance should be set aside and the matter remanded to enable fresh adjudication on merits subject to conditions.

Analysis: The appellate authority below dismissed the appeal in limine because the appellant did not comply with notices; the assessment under the relevant provisions involved valuation differences raised by the assessing officer. The tribunal examined the record and found no documentary proof from the appellant establishing non-receipt of notices, yet observed that the dismissal was procedural and not a decision on the substantive valuation issue. In view of the absence of relevant documents and submissions before the appellate authority, the matter requires adjudication on merits. The tribunal balanced the appellant's conduct with the need for adjudication and applied conditional relief by ordering remand subject to a token deposit and direction to afford a reasonable opportunity of hearing.

Conclusion: The impugned order is set aside and the matter is remanded to the Commissioner for fresh adjudication on merits; remand is subject to deposit of a token cost and requirement that the appellant comply with future notices and be afforded a reasonable opportunity to be heard.

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