Lack of Notice for Hearing served to assessee: ITAT restores file for Denovo proceedings

In a case where no notice for hearing was served to the assessee, ITAT restored the file for denovo proceedings. The tribunal found that the failure to provide proper notice deprived the assessee of a fair chance to defend itself. Consequently, the case was sent back for fresh proceedings, allowing both parties to present their arguments adequately. This ruling underscores the importance of following due process in tax proceedings and ensuring that taxpayers are given a fair opportunity to respond to notices and allegations.