Uncertain service of hearing notice led to remand for fresh adjudication after denial of effective opportunity of hearing.

Uncertain service of hearing notice meant an effective opportunity to be heard was not established, so the ex parte appellate order could not stand. Applying natural justice, the appellate authority was required to reopen the matter and hear the assessee afresh. The order-in-appeal was therefore set aside and the appeal restored for fresh adjudication after due hearing, with direction to decide it by a reasoned order within the stipulated time.

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Issues: Whether the order-in-appeal was liable to be set aside for want of proper notice of hearing and whether the appeal should be remitted for fresh adjudication.

Analysis: The record disclosed repeated hearing dates, but it could not be ascertained with certainty that the intimations had actually been served on the assessee. In view of this uncertainty, the dispute whether notice was in fact served was not gone into in depth. The appellate order had proceeded on the assumption that hearing opportunities were served, yet the uncertainty surrounding service meant that the assessee may have been deprived of an effective opportunity to present its case. In such circumstances, adherence to the principles of natural justice required that the matter be reopened and heard afresh by the appellate authority.

Conclusion: The order-in-appeal was set aside and the appeal was restored to the file of the appellate authority for fresh adjudication after affording due opportunity of hearing.

Final Conclusion: The assessee obtained a remand on the ground of denial of effective hearing, and the appellate authority was directed to decide the appeal afresh by a reasoned order within the stipulated time.

Ratio Decidendi: Where service of hearing notice is uncertain and effective opportunity of hearing is not established, an appellate order decided ex parte cannot be sustained and the matter must be remanded for fresh decision after hearing the assessee.

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