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    <description>The HC set aside the appellate order passed by the Commissioner (Appeals) for violating principles of natural justice. The appellate authority failed to dispose of the petitioner&#039;s adjournment petition, provided inadequate notice for video conferencing hearings, and passed a non-speaking order without considering the grounds of appeal. The court held that the appellate authority must pass reasoned orders dealing with each ground raised. The matter was remitted back to the appellate authority for fresh consideration on merits, with directions for the petitioner to appear by a specified date.</description>
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      <description>The HC set aside the appellate order passed by the Commissioner (Appeals) for violating principles of natural justice. The appellate authority failed to dispose of the petitioner&#039;s adjournment petition, provided inadequate notice for video conferencing hearings, and passed a non-speaking order without considering the grounds of appeal. The court held that the appellate authority must pass reasoned orders dealing with each ground raised. The matter was remitted back to the appellate authority for fresh consideration on merits, with directions for the petitioner to appear by a specified date.</description>
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