ITAT Restores Case to CIT(A) for De-Novo Consideration, Citing Violation of Principles of Natural Justice

ITAT Restores Case to CITA for De Novo Consideration Citing Violation of Principles of Natural Justice: The Income Tax Appellate Tribunal (ITAT) has restored a case to the Commissioner of Income Tax Appeals (CITA) for de novo consideration, following a violation of natural justice. The ITAT noted that the taxpayer was not provided a fair opportunity to present their case during the original hearing. As a result, the tribunal directed CITA to reconsider the case, ensuring all procedural requirements were met and that the taxpayer had adequate time to present their arguments. This ruling underscores the importance of fairness and transparency in the tax appellate process.