Natural justice and service of notice led to remand for fresh adjudication after non-prosecution dismissal.

An appellate dismissal for non-prosecution was set aside because the record did not show service of the hearing notices, so the assessee had not been given an effective opportunity of hearing. The Tribunal also noted that an identical issue in the assessee's own case had already been restored for fresh consideration, and held that remand would serve the interests of justice. The appeals were therefore sent back for fresh adjudication with adequate opportunity to the assessee.

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Issues: Whether the appeals should be restored for fresh adjudication in view of the absence of proof of service of notice and the need for an effective opportunity of hearing.

Analysis: The appellate order dismissing the assessee's appeals for non-prosecution did not show that the hearing notices had been served. In the circumstances, and since an identical issue in the assessee's own case had already been restored for fresh consideration, the matter warranted another opportunity. The Tribunal also noted that remand would meet the interests of justice.

Conclusion: The appeals were remanded to the Assessing Officer for fresh adjudication after granting adequate opportunity to the assessee.

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