Natural justice required remand after an ex parte appellate order was passed without proper hearing or rebuttal opportunity.

An ex parte appellate order passed without giving the assessee adequate opportunity of hearing was treated as contrary to principles of natural justice. Since material collected during the appellate proceedings was not confronted to the assessee for rebuttal, the order was set aside. The appeals were restored to the first appellate authority for fresh adjudication in accordance with law after granting proper opportunity of hearing, and the lack of serious objection from the Revenue supported remand.

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Issues: Whether the ex parte appellate order suffered from violation of principles of natural justice, warranting restoration of the appeals for fresh adjudication.

Analysis: The appellate order was passed without giving the assessee adequate opportunity of hearing. Material and enquiries, if any, collected during the appellate proceedings were not confronted to the assessee for rebuttal. In these circumstances, and in view of the lack of serious objection from the Revenue, the appeals were found fit to be restored to the first appellate authority for reconsideration after affording proper opportunity.

Conclusion: The ex parte appellate order was set aside and the matters were remanded to the CIT(A) for fresh adjudication in accordance with law after granting adequate opportunity of hearing to the assessee.

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