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Issues: Whether the appellate order dismissing the appeal for want of adjournment and opportunity to produce documents was liable to be set aside and the matter remanded for fresh consideration.
Analysis: The petitioner sought an opportunity to place documents and argue the appeal on merits, and indicated readiness to appear and prosecute the matter if one more opportunity was granted. In view of the denial of an effective opportunity before the appellate authority and the request for reconsideration, the impugned appellate order was found unsustainable.
Conclusion: The impugned appellate order was set aside and the appeal was remanded to the appellate authority for fresh consideration in accordance with law after granting reasonable opportunity to the petitioner.