ITAT Sets Aside Ex-Parte Order, Remands Case to CIT(A) for Fresh Hearing u/s 251

In another significant ITAT ruling, the tribunal set aside an ex-parte order and remanded the case for fresh hearing by the Commissioner of Income Tax Appeals (CITA). The case involved non-compliance with procedural requirements, as the taxpayer had not received notices of hearings. ITAT emphasized the importance of ensuring that appellants are given a fair chance to present their case. This ruling is a reminder of the taxpayer’s right to be heard, especially in situations where non-receipt of notices leads to the dismissal of appeals. The tribunal’s decision provides an opportunity for the taxpayer to resolve the matter through a proper hearing process. This ruling underscores the principle of natural justice in the administrative proceedings of tax appeals.