Mechanical appellate order set aside; matter remanded for fresh consideration with natural justice and a speaking order.

An appellate order was found to be mechanical because the first appellate authority did not deal with the appellant's specific submissions or decide the disputed issues on merits. The matter was therefore remitted for fresh consideration, with all issues kept open, so that the appellant could file written submissions and evidence. The remand direction emphasised compliance with natural justice and required the jurisdictional Commissioner (Appeals) to pass a reasoned speaking order.

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Issues: Whether the impugned order in appeal should be set aside and the matter remanded for fresh consideration as the appellant's contentions were not addressed.

Analysis: The appeal was confined to the grievance that the first appellate authority had passed a mechanical order without dealing with the specific submissions raised by the appellant, including the request for consideration of all issues afresh. Since the disputed issues were not adjudicated on merits at the appellate stage, and the matter would be better served by a reasoned decision after giving the appellant an opportunity to place written submissions and evidence, the appropriate course was to keep all issues open and remit the matter. The direction also required observance of natural justice and disposal by a speaking order.

Conclusion: The impugned order in appeal was set aside and the matter was remanded to the jurisdictional Commissioner (Appeals) for fresh consideration.

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