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    <title>2024 (2) TMI 138 - CESTAT CHANDIGARH</title>
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    <description>An ex parte appellate order was held unsustainable where the assessee was not given a reasonable opportunity of hearing. A consolidated notice fixing multiple personal hearing dates at once was found inconsistent with the statutory scheme for date-wise hearing and adjournment on sufficient cause, and therefore procedurally infirm. The earlier appellate order was set aside for breach of natural justice, and the matter was remanded to the appellate authority for fresh disposal on merits after granting an effective hearing.</description>
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      <description>An ex parte appellate order was held unsustainable where the assessee was not given a reasonable opportunity of hearing. A consolidated notice fixing multiple personal hearing dates at once was found inconsistent with the statutory scheme for date-wise hearing and adjournment on sufficient cause, and therefore procedurally infirm. The earlier appellate order was set aside for breach of natural justice, and the matter was remanded to the appellate authority for fresh disposal on merits after granting an effective hearing.</description>
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