ITAT Grants Liquor Shop Owner Second Chance, Cites Natural Justice in Ex-Parte Case

The ITAT has granted a liquor shop owner a second chance in an ex-parte tax case, citing "natural justice." An ex-parte order is passed without the taxpayer's presence. The tribunal emphasized that the fundamental principle of natural justice requires that every individual be given a fair opportunity to be heard before an adverse decision is made. By allowing a fresh hearing, the ITAT aims to rectify any procedural shortcomings that led to the ex-parte order, ensuring that the liquor shop owner can present their case properly.