ITAT restores Assessment for Fresh Consideration due to Lack of Fair Opportunity

The Surat Bench of the Income Tax Appellate Tribunal (ITAT) restored an assessment for fresh consideration due to a lack of fair opportunity provided to the assessee, Trupti Ashishkumar Desai. The assessee contested the order of the Commissioner of Income Tax (Appeals) [CIT (A)] dated March 6, 2024, for the assessment year 2018-19. The ITAT found that the principles of natural justice were not followed, as the assessee was not given a fair chance to present her case. The tribunal instructed the Assessing Officer (AO) to provide the appellant with an opportunity to be heard before making any decisions. This ruling underscores the importance of fair hearings and adherence to natural justice principles in tax assessments. Taxpayers should ensure they are given a fair opportunity to present their case during assessment proceedings to avoid similar issues.