Natural justice and transfer request ignored; appellate order set aside and matter restored for fresh adjudication.

The appellate order was found unsustainable because the request for transfer of the appeal under Notification No. 113/2022 dated 13.10.2022 was not duly considered, and the appeal was decided on the incorrect premise that the assessment followed DRP directions despite no DRP objections having been filed. This was treated as a breach of natural justice and a failure to adjudicate the appeal in accordance with law. The matter was therefore restored to the first appellate authority for fresh decision on merits.

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Issues: Whether the appellate order was liable to be set aside and the matter restored for fresh adjudication on account of failure to consider the request for transfer of appeal and non-adjudication on merits.

Analysis: The appellate order was found to have been passed without due consideration of the assessee's request for transfer of the appeal in terms of Notification No. 113/2022 dated 13.10.2022. It was also noticed that the appeal had been decided on an incorrect premise that the assessment was made pursuant to DRP directions, although no objection had been filed before the DRP. This was treated as a breach of natural justice and a failure to decide the appeal in accordance with law.

Conclusion: The matter was restored to the file of the first appellate authority for fresh decision in accordance with law.

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