Violation of Natural Justice for Lack of Hearing Opportunity: ITAT Remands Case to CIT(A)

Violation of Natural Justice for Lack of Hearing Opportunity; ITAT Remands Case to CITA The Income Tax Appellate Tribunal (ITAT) held that the principle of natural justice was violated in a case where the taxpayer was not provided an opportunity to be heard. As a result, ITAT remanded the case to the Commissioner of Income Tax Appeals (CITA) for reconsideration. The taxpayer had disputed the assessment order, but the failure of the tax authorities to give a hearing was seen as a breach of procedural fairness. ITAT’s decision emphasizes the importance of adhering to legal and constitutional rights during the assessment process. This ruling underscores the need for proper hearing procedures, ensuring transparency and fairness in the resolution of tax disputes.