Ex parte appellate order set aside for lack of proper hearing after notices were wrongly sent by email.

An ex parte first appellate order was considered unsustainable where the assessee had expressly indicated in the appeal form that hearing notices should not be sent by email, yet notices were issued only by email and remained uncomplied with, leaving the assessee unheard. In these circumstances, the matter required fresh consideration by the appellate authority after granting a proper opportunity of hearing. The dispute was accordingly restored for de novo adjudication before the first appellate authority.

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Issues: Whether the ex parte appellate order was liable to be set aside and the matter restored for fresh adjudication after giving the assessee an opportunity of hearing.

Analysis: The appellate authority had proceeded ex parte, while the assessee had specifically indicated in the appeal form that hearing notices should not be sent by email. The notices were nevertheless issued by email and remained uncomplied with, resulting in the assessee not being heard before the first appellate authority. In these circumstances, the dispute was required to be reconsidered afresh by the appellate authority after due opportunity of hearing.

Conclusion: The matter was restored to the first appellate authority for fresh consideration after granting the assessee a proper opportunity of hearing.

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