Ex parte appellate orders without effective notice should be set aside and restored for fresh adjudication.

Condonation of delay was accepted where the assessee's explanation was found genuine and bona fide and the Revenue raised no objection. The appellate orders were then set aside because they had been passed ex parte without effective notice or opportunity of hearing, and the matters were restored to the first appellate authority for fresh adjudication after giving the assessee a chance to respond. The matter was remanded and treated as allowed for statistical purposes. The stated principle is that an ex parte appellate order passed without effective notice or hearing should be set aside and restored for fresh consideration.

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Issues: (i) Whether the delay in filing the appeals deserved condonation; (ii) whether the ex parte appellate orders should be set aside and the matters restored to the first appellate authority for fresh adjudication.

Issue (i): Whether the delay in filing the appeals deserved condonation.

Analysis: The delay was supported by a condonation petition, the explanation was found to be genuine and bona fide, and no objection was raised by the Revenue.

Conclusion: The delay was condoned in favour of the assessee.

Issue (ii): Whether the ex parte appellate orders should be set aside and the matters restored to the first appellate authority for fresh adjudication.

Analysis: The appellate orders were passed without the assessee's response. An affidavit stated non-receipt of notices in the reassessment and appellate proceedings. In view of the absence of effective opportunity and the ex parte nature of the orders, restoration was considered appropriate.

Conclusion: The ex parte orders were set aside and the appeals were restored to the first appellate authority for fresh adjudication after affording opportunity to the assessee.

Final Conclusion: The assessee obtained a remand to the first appellate authority, and the appeals were treated as allowed for statistical purposes.

Ratio Decidendi: Where an appellate order is passed ex parte without effective notice or opportunity of hearing, the proper course is to set it aside and restore the matter for fresh adjudication.

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