The Commissioner (Appeals) dismissed the assessee’s appeal ex parte after issuing notices at long intervals and thereafter granting only seven days for compliance before passing the appellate order. The Tribunal held that an effective opportunity of hearing necessarily means a proper and reasonable opportunity. An appeal cannot be dismissed in limine without adjudicating the issues on the merits, as sections 250(6) and 251 cast a duty on the Commissioner (Appeals) to pass a reasoned order on the merits of the case. Since adequate opportunity had not been afforded to the assessee, the ex parte order was set aside, and the matter was restored to the Commissioner (Appeals) for fresh disposal in accordance with law. (AY. 2014-15)