Tribunal noted that denial of adequate opportunity vitiated the order & that principles of natural justice require at least a reasonable time to respond. In connection to the appeal, opportunities were provides to the assessee to substantiate his grounds of appeal on following dates:Sr. No. The legal principle as enshrined in the present judgment is crystal clear that the principles of natural justice i.e. CIT(Appeals)/NFAC for fresh adjudication in terms with the principles of natural justice providing one final opportunity to the assessee. CIT(Appeals)/NFAC and remand the matter back to its file for denovo adjudication while complying with the principles of natural justice as per similar terms.