Procedural fairness in appellate service: email-only notices without consent justified remand for fresh hearing.

An appellate disposal made solely on email notices was unsustainable where the assessee had not consented to receive notices by email in the appeal form. The tribunal held that, in the absence of effective service through an agreed mode, the assessee could not be faulted for non-response and the appellate authority should have used an alternative mode consistent with the stated choice. The order was therefore set aside on procedural fairness grounds and the matter was restored for fresh adjudication after granting an effective opportunity of hearing.

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Issues: Whether the appellate order dismissing the assessee's appeal without granting effective opportunity of hearing, despite the assessee having declined service of notices through email in the appeal form, warranted interference and remand.

Analysis: The appeal form contained the assessee's email address, but the option to receive notices through email had been marked as not consented to. Notwithstanding this, notices were issued only through email. In the circumstances, the assessee could not be faulted for non-response, and the appellate authority ought to have adopted an alternative mode of service consistent with the assessee's stated choice. The absence of a proper opportunity rendered the disposal unsustainable on procedural fairness grounds.

Conclusion: The matter was restored to the appellate authority for fresh adjudication after giving the assessee an effective opportunity to respond. The issue was decided in favour of the assessee.

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