ITAT Remands Case to CIT(A) for Fresh Hearing, Citing Lack of Opportunity for Assessee to be Heard

The Income Tax Appellate Tribunal (ITAT) remanded a case to the Commissioner of Income Tax (Appeals) (CITA) for a fresh hearing after it was found that the assessee had not been given a proper opportunity to be heard. The tribunal's decision reinforces the necessity of following due process and providing adequate hearings to all parties involved in tax disputes. The ruling serves as a reminder to tax authorities to adhere to procedural fairness in adjudicating disputes under tax law.