Natural justice required remand where an ex parte appellate order ignored adjournment requests and bona fide explanations.

An ex parte appellate order passed without considering the assessee's adjournment request, affidavit explaining non-compliance, and submissions already on record was set aside. The Tribunal found the explanation bona fide and uncontroverted, and noted that the property-related addition had been restored in the co-owner's case as well. Applying principles of natural justice and judicial consistency, it restored the entire matter to the Assessing Officer for fresh adjudication after granting reasonable opportunity to present evidence and submissions.

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Issues: Whether the ex parte appellate order and the assessment additions required to be set aside and the matter restored for de novo adjudication in view of the assessee's non-consideration, the request for adjournment, and the requirement of a reasoned appellate order.

Analysis: The appellate order was passed ex parte without adjudicating the grounds on merits. The record indicated that the assessee had sought adjournment and extension of time to file submissions, and the explanation for non-compliance was supported by an affidavit showing reasonable cause. The Tribunal found the explanation bona fide and uncontroverted. It also noted that the property-related addition had already been restored in the case of the co-owner, and considered parity of facts, principles of natural justice, and judicial consistency. In these circumstances, the Tribunal held that the entire matter should be restored to the Assessing Officer for fresh consideration of all evidences and submissions.

Conclusion: The ex parte appellate order was set aside and the matter was remanded to the Assessing Officer for de novo adjudication after granting reasonable opportunity of hearing.

Ratio Decidendi: Where an appellate order is passed ex parte without considering a bona fide request for time or the material already placed on record, the order may be set aside and the matter remanded to ensure compliance with natural justice and meaningful adjudication on merits.

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