Failure to consider assessee's pleas and supporting precedent justified remand for fresh adjudication after hearing.

The adjudication order was set aside because it did not specifically deal with the assessee's pleas or supporting material. The Tribunal noted that a later decision relied on by the assessee also supported reconsideration of the matter. As the relevant submissions had not been addressed, the jurisdictional adjudicating authority was required to re-examine the case de novo after granting a proper opportunity of hearing. The appeal was therefore allowed and the matter remanded for fresh adjudication in accordance with law.

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Issues: Whether the adjudication order was liable to be set aside and the matter remanded for fresh consideration on the ground that the assessee's pleas and supporting material were not specifically dealt with.

Analysis: The impugned order did not specifically address the pleas raised by the assessee. The Tribunal also noted that reliance was placed on a later decision supporting the assessee's case. In these circumstances, the matter required reconsideration by the jurisdictional adjudicating authority after granting an opportunity of hearing.

Conclusion: The appeal was allowed and the matter was remanded for fresh adjudication in accordance with law.

Ratio Decidendi: Where the adjudicating authority fails to consider the assessee's material pleas and relevant supporting precedent, remand for de novo consideration after hearing the party is warranted.

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