Natural justice in assessment proceedings requires a fair hearing before ex parte orders are upheld or restored.

Ex parte assessment and appellate orders passed without affording the assessee a reasonable opportunity of hearing were set aside. The tribunal found that the absence of an effective hearing justified fresh consideration of the disputed issues, and the matter was restored to the Assessing Officer for de novo adjudication in accordance with law. The assessee is to be given a reasonable opportunity of hearing before reassessment is completed.

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Issues: Whether the ex parte assessment and appellate orders, passed without granting reasonable opportunity of hearing, were liable to be set aside and the matter restored for fresh assessment.

Analysis: The assessment order and the appellate orders were passed ex parte against the assessee. As no effective opportunity of hearing had been afforded, the matter required fresh consideration on the disputed issues. The record also justified restoration of the dispute to the Assessing Officer for de novo adjudication in accordance with law after granting reasonable opportunity of hearing.

Conclusion: The ex parte orders were set aside and the disputed issues were restored to the Assessing Officer for de novo assessment after providing reasonable opportunity of hearing to the assessee.

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