Principles of natural justice required fresh consideration after the assessee was denied a reasonable opportunity of hearing.

The order was set aside because the appellants were denied a proper opportunity of hearing, as notice of the adjourned hearing was not effectively communicated to the consultant and the authority proceeded without ensuring a reasonable hearing. That breach of natural justice rendered the original order unsustainable, and the matter was remitted to the original authority for reconsideration after granting a fair opportunity to be heard.

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Issues: Whether the impugned order was liable to be set aside for breach of the principles of natural justice and whether the matter should be remitted for fresh consideration.

Analysis: The appellants were not afforded a proper opportunity of hearing before the original authority passed the order. The circumstances showed that notice of the adjourned hearing was not effectively communicated to the consultant, and the authority proceeded without ensuring a reasonable hearing. In the interests of justice, the order could not be sustained.

Conclusion: The impugned order was set aside and the matter was remitted to the original authority for reconsideration after granting a reasonable opportunity of being heard.

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