Adequate opportunity in appeal: first-date dismissal for non-appearance was quashed and the matter remitted for fresh consideration.

An appellate order dismissing an assessee's appeal on the first date of hearing for non-appearance was held improper where adequate opportunity had not been given to present the defence. The court noted that summary disposal at the first listing, without meaningful participation, was not consistent with fair appellate consideration. The writ petition was allowed, the appellate order was quashed, and the matter was remitted to the appellate authority for fresh consideration.

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Issues: Whether the appellate order dismissing the assessee's appeal for non-appearance on the first date, without affording adequate opportunity, was liable to be quashed and the matter remitted for fresh consideration.

Analysis: The appellate authority dismissed the appeal on the very first date of listing on the ground of non-appearance. The order noted that sufficient opportunity ought to be afforded to the assessee to present its defence and that summary disposal at the first hearing, without meaningful participation, was improper.

Conclusion: The writ petition was allowed, the impugned appellate order was quashed, and the matter was remitted to the appellate authority for fresh consideration.

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