Natural justice requires a fair hearing before appellate disposal; ex parte order set aside and matter remanded for fresh adjudication.

An ex parte appellate order was set aside where the assessee had not been represented before the first appellate authority and the appeal was decided on the basis of non-participation. The Tribunal accepted the request for one more opportunity, noted the undertaking to appear, and applied the principle that an adjudication should not stand without a proper hearing. The matter was therefore restored to the first appellate authority for de novo disposal after granting reasonable opportunity to the assessee and requiring compliance with the imposed cost.

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Issues: Whether the ex parte appellate order confirming the assessment should be set aside and the appeal restored for fresh adjudication after affording reasonable opportunity to the assessee.

Analysis: The assessee was not represented before the first appellate authority and the order was passed on the basis of non-participation. The Tribunal noted the request for one more opportunity, the undertaking to appear, and the settled principle that an adjudication should not stand where the party has not been afforded a proper hearing. In these circumstances, the Tribunal restored the appeal to the file of the first appellate authority for de novo disposal after granting reasonable opportunity and directed compliance with the imposed cost.

Conclusion: The ex parte appellate order was set aside and the matter was remanded for fresh consideration after giving the assessee reasonable opportunity of hearing.

Ratio Decidendi: Where an appellate order is passed ex parte without effective participation of the assessee, restoration for de novo adjudication is warranted to secure compliance with natural justice.

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