Ex parte appellate dismissal set aside, with the assessee's matter restored for fresh adjudication on remand.

An ex parte appellate order dismissing the assessee's appeal was set aside and the matter was restored to the first appellate authority for fresh adjudication. The assessee sought an opportunity to file documentary evidence on remand and filed an affidavit undertaking proper compliance. As the Revenue raised no objection and the order had been passed ex parte, the matter was considered fit for reconsideration in the interest of justice.

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Issues: Whether the ex parte appellate order dismissing the assessee's appeal should be set aside and the matter restored for fresh adjudication.

Analysis: The assessee sought an opportunity to place documentary evidence before the first appellate authority, and an affidavit was filed undertaking proper compliance on remand. The Revenue did not object to restoration. In view of the ex parte nature of the appellate order and the interest of justice, the matter was considered fit to be sent back for a fresh decision by the first appellate authority.

Conclusion: The ex parte order was set aside and the appeal was restored to the file of the first appellate authority for fresh adjudication.

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