ITAT Remands Matter to CIT(A) for Fresh Adjudication Due to Denial of Personal Hearing to Assessee

The ITAT remanded a matter to the CIT(A) for fresh adjudication due to the denial of a personal hearing to the assessee. The Tribunal observed that the assessee was not given an adequate opportunity to present their case, which is a fundamental principle of natural justice. By denying the personal hearing, the CIT(A) violated the assessee's rights, leading the ITAT to set aside the order and direct a rehearing. This decision highlights the importance of procedural fairness in tax proceedings and ensures that taxpayers are given a chance to be heard before any adverse decisions are made. It reinforces the necessity of following due process.