Proper notice and fair hearing are essential; an ex parte appellate order was set aside and remanded for fresh disposal.

An ex parte appellate order was found unsustainable where the hearing notice had been returned unserved and the assessee was denied an effective opportunity to appear. The appellate authority had proceeded on the assumption that the address was incorrect, but the record indicated that notice should be issued to the correct address and, if necessary, served through the assessing officer. The denial of proper notice and hearing was treated as inconsistent with fair hearing requirements, so the order was set aside and the matter remitted for fresh disposal after due notice and opportunity of hearing.

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Issues: Whether the appellate order passed ex parte without effective notice to the assessee was sustainable, and whether the matter required remand for fresh disposal after proper opportunity of hearing.

Analysis: The notice fixed for hearing had been returned unserved, and the appellate authority proceeded on the view that the assessee had not furnished a correct address. The order records that notice should be issued to the correct address and, where necessary, service may be effected through the assessing officer. Denial of an effective opportunity to appear and present the case was treated as inconsistent with fair hearing requirements.

Conclusion: The ex parte appellate order was set aside and the matter was remitted to the appellate authority for fresh disposal after giving proper notice and hearing to the assessee.

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