Violation of Natural Justice: ITAT Sets Aside CIT(A)’s Ex-Parte Order Passed without Notice to Assessee

The ITAT set aside a CIT(A)'s ex-parte order passed without notice to the assessee, citing a violation of natural justice. The tribunal emphasized that it is a fundamental principle of law that no adverse order should be passed against a party without giving them a fair opportunity to be heard. The ITAT's decision restores the matter, ensuring the assessee gets a chance to present their case. This ruling underscores the importance of adhering to principles of natural justice in quasi-judicial proceedings.