Improper service of hearing notice can invalidate ex parte disposal and require restoration for fresh appellate hearing.

Appellate proceedings may be vitiated where service of hearing notice is not properly established, because an ex parte disposal without a reasonable opportunity of hearing cannot be sustained. Here, the acknowledgement slips contained illegible initials and did not reliably show due service on the assessees. The first appellate authority's order was therefore set aside and the matters were restored for rehearing and fresh decision in accordance with law after giving the assessees a proper opportunity of being heard.

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Issues: Whether the appellate proceedings were vitiated for want of proper service of notice of hearing, warranting restoration of the appeals for fresh disposal.

Analysis: The record of service was examined and the acknowledgement slips were found to bear illegible initials, which did not inspire confidence that the notices fixing the dates of hearing had been duly served on the assessees. In these circumstances, the ex parte disposal by the first appellate authority could not be sustained, as the assessees had not been afforded a reasonable opportunity of being heard.

Conclusion: The matter was restored to the first appellate authority for rehearing and fresh decision in accordance with law after giving the assessees a reasonable opportunity of being heard.

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