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    <title>2016 (4) TMI 150 - MADRAS HIGH COURT</title>
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    <description>A Tribunal order passed without affording a reasonable opportunity of hearing was liable to be set aside because the assessee was entitled to a fair chance to present its case. Although the Tribunal had dealt with the merits, the ex parte disposal was found improper in the absence of adequate hearing. The appropriate course was to annul the impugned order and remit the matter for fresh adjudication, so that both sides could advance all available grounds before the Tribunal. The matter was therefore sent back for a fresh decision on merits after hearing both parties.</description>
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      <description>A Tribunal order passed without affording a reasonable opportunity of hearing was liable to be set aside because the assessee was entitled to a fair chance to present its case. Although the Tribunal had dealt with the merits, the ex parte disposal was found improper in the absence of adequate hearing. The appropriate course was to annul the impugned order and remit the matter for fresh adjudication, so that both sides could advance all available grounds before the Tribunal. The matter was therefore sent back for a fresh decision on merits after hearing both parties.</description>
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