Ensuring a fair hearing is a fundamental principle in tax adjudication: ITAT Bangalore

Mohammed Amer Ul Haq Vs ITO (ITAT Bangalore) Income Tax Appellate Tribunal (ITAT) Bangalore has set aside the order passed by the Commissioner of Income Tax (Appeals) [CIT(A)] and granted Mohammed Amer Ul Haq a fresh opportunity to present his case. The appeal, concerning the assessment year 2015-16, arose after the CIT(A) confirmed the Assessing Officer’s (AO) order due to the assessee’s failure to respond to multiple hearing notices. The assessee argued that the non-compliance was unintentional and resulted from non-receipt of email notices. The assessee contended that the denial of a he...