Natural justice requires tax appeals to address written grounds; dismissal solely for non-appearance is invalid for non-application of mind.

Dismissal of a tax appeal solely for non-appearance, without considering the assessee's written objections, statement of facts and grounds of appeal, violates principles of natural justice. An authority making a prejudicial decision must consider the affected person's contentions; failure to do so demonstrates non-application of mind. The article notes that such dismissal constitutes a substantial breach of natural justice and favours the assessee.

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Issues: Whether dismissal of a tax appeal solely for non-appearance, without considering the written objections and grounds of appeal, violates principles of natural justice.

Analysis: The appellate authority dismissed the appeal solely because neither the assessee nor its authorised representative appeared pursuant to hearing notices. It did not consider the objections, statement of facts, or grounds raised in the appeal. Consideration of an affected person's contentions by the authority making a prejudicial decision is a basic requirement of natural justice; failure to do so constitutes non-application of mind.

Conclusion: Dismissal without considering the assessee's written objections and grounds of appeal was a substantial violation of principles of natural justice, in favour of the assessee.

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