The petitioner had filed his memo of appeal in Form 35, however the grounds of appeal were not attached at the time of filing of Form 35 on account of some technical reasons. It is stated that during the course of the appeal proceedings, by virtue of notice dated 29th August 2022, the petitioner was required to submit its grounds of appeal, which was not responded to by the petitioner. Subsequently, the petitioner was asked to upload the submissions vide notices dated 28th December 2020 and 27th December 2021, to which the petitioner responded and filed its online submissions on 27th January 2022 and 12th September 2022, respectively. The NFAC dismissed the appeal without considering the submissions . On writ allowing the petition the Court held that the order passed by the  NFAC has violated the principles of natural justice as the same was passed  ex -parte , without considering the submissions made by the assessee. Accordingly the petition was allowed , the order was  set aside and the  matter was remanded to the NFAC for fresh consideration .