Personal hearing in appellate proceedings is a statutory safeguard; denial vitiates an ex parte order and requires remand.

Refusal to grant a requested personal hearing before disposal of the appeal was treated as a denial of a statutory safeguard and a breach of natural justice. Because the appellants were not given an opportunity to explain their case before the appellate authority, the ex parte appellate order could not stand. The order was therefore set aside and the matter remanded to the Commissioner (Appeals) for personal hearing and fresh decision in accordance with law.

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Issues: Whether refusal to grant personal hearing before disposal of the appeal and the resulting ex parte order vitiated the appellate order and required remand.

Analysis: A request for personal hearing had been made specifically, and the right of hearing was treated as a statutory safeguard. The absence of such hearing, despite the request, meant that the appellants were denied an opportunity to explain their case before the appellate authority. This amounted to non-compliance with the principles of natural justice and with the requirement of granting personal hearing in appellate proceedings.

Conclusion: The ex parte appellate order was set aside and the matter was remanded to the Commissioner (Appeals) for granting personal hearing and deciding the appeals afresh according to law.

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