Statutory assessee appeal cannot be rejected on monetary-limit grounds without hearing and recorded reasons.

An assessee's statutory appeal cannot be rejected as not maintainable on monetary-limit grounds as a routine matter; such limits may apply to revenue appeals under litigation policy, but an assessee appeal remains prima facie maintainable unless exceptional reasons are recorded. The Tribunal dismissed the appeal ex parte without hearing the assessee or giving adequate reasons, so the dismissal was unsustainable in law. The order was set aside and the matter remanded for fresh adjudication on merits in accordance with law.

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Issues: Whether the Tribunal could dismiss an assessee's appeal as not maintainable on the ground of monetary limit, in the absence of the appellant and without assigning reasons.

Analysis: The appeal was filed by the assessee, not the revenue. The right of appeal is statutory and, though it may be regulated, it cannot be curtailed by routine exercise of discretion. A distinction was drawn between revenue appeals, which may be declined under litigation policy on account of low tax effect, and assessee appeals, which remain prima facie maintainable unless rare circumstances justify refusal. The Tribunal gave no reason for treating the appeal as not maintainable and dismissed it ex parte.

Conclusion: The dismissal was unsustainable in law. The question was answered in favour of the assessee and against the revenue, and the order was set aside.

Final Conclusion: The matter was sent back to the Tribunal for fresh adjudication on merits in accordance with law.

Ratio Decidendi: An assessee's statutory appeal cannot be rejected on monetary-limit grounds as a routine matter without hearing the assessee and recording adequate reasons showing why the appeal should not be entertained.

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