What is Velu Palandar v. DCIT authority for?

The opportunity of hearing provided to an assessee must be real, effective, and realistic, not merely notional, and tax authorities are incumbent to decide cases on their merits after affording due opportunity.

How many judgments cite Velu Palandar v. DCIT?

94 judgments on BharatTax cite Velu Palandar v. DCIT (83 ITR 683), spanning 2016 to 2025.

Which sections of the Income Tax Act does Velu Palandar v. DCIT come up under?

It is most often cited in judgments turning on Section 142(1), Section 153C, Section 156, Section 271(1)(b), Section 272A(1)(d), Section 12AA.

Velu Palandar v. DCIT (83 ITR 683)

Deepak Kumar, Kurukshetra vs. ITO, Ward 1, Kurukshetra

In the result, for statistical purposes, the appeal is treated as allowed

ITA 650/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh01 Apr 2024AY 2017-18

Bench: Shri A.D. Jain & Shri Vikram Singh Yadavआयकर अपील सं./ Ita No. 650/Chd/2023 "नधा"रण वष" / Assessment Year : 2017-18 Deepak Kumar Vs. The Ito, बनाम C/O Ajay Jain & Co., Ward-1, Sco 80-81, 4Th Floor, Kurukshetra Sector 17C, Chandigarh 160017 "थायी लेखा सं./Pan No. Aqbpk9902G अपीलाथ"/Appellant ""यथ"/Respondent (Hybrid Mode) "नध"रती क" ओर से/Assessee By : Shri Ajay Jain, Ca राज"व क" ओर से/ Revenue By : Smt. Amanpreet Kaur, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 19.03.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 01.04.2024

For Appellant: Shri Ajay Jain, CAFor Respondent: Smt. Amanpreet Kaur, Sr. DR

…that the Assessee should not be made to suffer for the lapse of their Counsel. As such, an opportunity of hearing requires to be given to the Assessee to represent his case fully before the ld. CIT(A). Even otherwise, it is trite [‘S. Velu Palandar Vs. DCIT’ 83 ITR 683 (Mad.)] and incumbent on the authority to decide an appeal on merit in accordance with the principles of natural justice. 5. The ld. D.R., though, has placed reliance on the orders of the authorities below, she has no objection if the matter is remanded to the CIT(A) for adjudication afresh. 6. In view of the above, in the interest of justice, t…

Gurcharan Singh, Ludhiana vs. Income Tax Officer Ward 6(1), Ludhiana

In the result, for statistical purposes, all the above appeals are treated as allowed

ITA 643/CHANDI/2023[2017-2018]Status: DisposedITAT Chandigarh19 Mar 2024AY 2017-2018

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. DR

Section 1Section 148Section 271

…disputed. No material has been brought on record by the ld. DR to the contrary. As such, an opportunity of hearing requires to be given to the Assessee to represent his case fully before the ld. CIT(A). Even otherwise, it is trite [‘S. VeluPalandar Vs. DCIT’ 83 ITR 683 (Mad.)] and incumbent on the authority to decide an appeal on merit in accordance with the principles of natural justice. 7. Further, it is noted that even before the AO, the assessee couldn’t appear due to covid lockdown and the fact that he was not physically present in India at the relevant point in time resulting in ex-parte assessment and pe…

Gurcharan Singh, Ludhiana vs. Income Tax Officer Ward 6(1) Ludhiana, Ludhiana

In the result, for statistical purposes, all the above appeals are treated as allowed

ITA 642/CHANDI/2023[2015-2016]Status: DisposedITAT Chandigarh19 Mar 2024AY 2015-2016

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. DR

Section 1Section 148Section 271

…disputed. No material has been brought on record by the ld. DR to the contrary. As such, an opportunity of hearing requires to be given to the Assessee to represent his case fully before the ld. CIT(A). Even otherwise, it is trite [‘S. VeluPalandar Vs. DCIT’ 83 ITR 683 (Mad.)] and incumbent on the authority to decide an appeal on merit in accordance with the principles of natural justice. 7. Further, it is noted that even before the AO, the assessee couldn’t appear due to covid lockdown and the fact that he was not physically present in India at the relevant point in time resulting in ex-parte assessment and pe…

Gurcharan Singh, Ludhiana vs. Income Tax Officer Ward 6(1) Ludhiana, Ludhiana

In the result, for statistical purposes, all the above appeals are treated as allowed

ITA 641/CHANDI/2023[2016-2017]Status: DisposedITAT Chandigarh19 Mar 2024AY 2016-2017

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. DR

Section 1Section 148Section 271

…disputed. No material has been brought on record by the ld. DR to the contrary. As such, an opportunity of hearing requires to be given to the Assessee to represent his case fully before the ld. CIT(A). Even otherwise, it is trite [‘S. VeluPalandar Vs. DCIT’ 83 ITR 683 (Mad.)] and incumbent on the authority to decide an appeal on merit in accordance with the principles of natural justice. 7. Further, it is noted that even before the AO, the assessee couldn’t appear due to covid lockdown and the fact that he was not physically present in India at the relevant point in time resulting in ex-parte assessment and pe…

Gurcharan Singh, Ludhiana vs. Income Tax Officer Ward 6(1), Ludhiana

In the result, for statistical purposes, all the above appeals are treated as allowed

ITA 640/CHANDI/2023[2016-2017]Status: DisposedITAT Chandigarh19 Mar 2024AY 2016-2017

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. DR

Section 1Section 148Section 271

…disputed. No material has been brought on record by the ld. DR to the contrary. As such, an opportunity of hearing requires to be given to the Assessee to represent his case fully before the ld. CIT(A). Even otherwise, it is trite [‘S. VeluPalandar Vs. DCIT’ 83 ITR 683 (Mad.)] and incumbent on the authority to decide an appeal on merit in accordance with the principles of natural justice. 7. Further, it is noted that even before the AO, the assessee couldn’t appear due to covid lockdown and the fact that he was not physically present in India at the relevant point in time resulting in ex-parte assessment and pe…

Gurcharan Singh, Ludhiana vs. Income Tax Officer Ward 6(1) Ludhiana, Ludhiana

In the result, for statistical purposes, all the above appeals are treated as allowed

ITA 639/CHANDI/2023[2016-2017]Status: DisposedITAT Chandigarh19 Mar 2024AY 2016-2017

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. DR

Section 1Section 148Section 271

…disputed. No material has been brought on record by the ld. DR to the contrary. As such, an opportunity of hearing requires to be given to the Assessee to represent his case fully before the ld. CIT(A). Even otherwise, it is trite [‘S. VeluPalandar Vs. DCIT’ 83 ITR 683 (Mad.)] and incumbent on the authority to decide an appeal on merit in accordance with the principles of natural justice. 7. Further, it is noted that even before the AO, the assessee couldn’t appear due to covid lockdown and the fact that he was not physically present in India at the relevant point in time resulting in ex-parte assessment and pe…

Gurcharan Singh, Ludhiana vs. Income Tax Officer Ward 6(1) Ludhiana, Ludhiana

In the result, for statistical purposes, all the above appeals are treated as allowed

ITA 638/CHANDI/2023[2015-2016]Status: DisposedITAT Chandigarh19 Mar 2024AY 2015-2016

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. DR

Section 1Section 148Section 271

…disputed. No material has been brought on record by the ld. DR to the contrary. As such, an opportunity of hearing requires to be given to the Assessee to represent his case fully before the ld. CIT(A). Even otherwise, it is trite [‘S. VeluPalandar Vs. DCIT’ 83 ITR 683 (Mad.)] and incumbent on the authority to decide an appeal on merit in accordance with the principles of natural justice. 7. Further, it is noted that even before the AO, the assessee couldn’t appear due to covid lockdown and the fact that he was not physically present in India at the relevant point in time resulting in ex-parte assessment and pe…

Gurcharan Singh, Ludhiana vs. Income Tax Officer Ward 6(1) Ludhiana, Ludhiana

In the result, for statistical purposes, all the above appeals are treated as allowed

ITA 637/CHANDI/2023[2015-2016]Status: DisposedITAT Chandigarh19 Mar 2024AY 2015-2016

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. DR

Section 1Section 148Section 271

…disputed. No material has been brought on record by the ld. DR to the contrary. As such, an opportunity of hearing requires to be given to the Assessee to represent his case fully before the ld. CIT(A). Even otherwise, it is trite [‘S. VeluPalandar Vs. DCIT’ 83 ITR 683 (Mad.)] and incumbent on the authority to decide an appeal on merit in accordance with the principles of natural justice. 7. Further, it is noted that even before the AO, the assessee couldn’t appear due to covid lockdown and the fact that he was not physically present in India at the relevant point in time resulting in ex-parte assessment and pe…

Gurcharan Singh, Ludhiana vs. Income Tax Officer Ward 6(1) Ludhiana, Ludhiana

In the result, for statistical purposes, all the above appeals are treated as allowed

ITA 636/CHANDI/2023[2013-2014]Status: DisposedITAT Chandigarh19 Mar 2024AY 2013-2014

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. DR

Section 1Section 148Section 271

…disputed. No material has been brought on record by the ld. DR to the contrary. As such, an opportunity of hearing requires to be given to the Assessee to represent his case fully before the ld. CIT(A). Even otherwise, it is trite [‘S. VeluPalandar Vs. DCIT’ 83 ITR 683 (Mad.)] and incumbent on the authority to decide an appeal on merit in accordance with the principles of natural justice. 7. Further, it is noted that even before the AO, the assessee couldn’t appear due to covid lockdown and the fact that he was not physically present in India at the relevant point in time resulting in ex-parte assessment and pe…

Gurcharan Singh, Ludhiana vs. Income Tax Officer Ward 6(1), Ludhiana

In the result, for statistical purposes, all the above appeals are treated as allowed

ITA 635/CHANDI/2023[2013-2014]Status: DisposedITAT Chandigarh19 Mar 2024AY 2013-2014

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. DR

Section 1Section 148Section 271

…disputed. No material has been brought on record by the ld. DR to the contrary. As such, an opportunity of hearing requires to be given to the Assessee to represent his case fully before the ld. CIT(A). Even otherwise, it is trite [‘S. VeluPalandar Vs. DCIT’ 83 ITR 683 (Mad.)] and incumbent on the authority to decide an appeal on merit in accordance with the principles of natural justice. 7. Further, it is noted that even before the AO, the assessee couldn’t appear due to covid lockdown and the fact that he was not physically present in India at the relevant point in time resulting in ex-parte assessment and pe…

Gurcharan Singh, Ludhiana vs. Income Tax Officer 6(1), Ludhiana

In the result, for statistical purposes, all the above appeals are treated as allowed

ITA 634/CHANDI/2023[2013-2014]Status: DisposedITAT Chandigarh19 Mar 2024AY 2013-2014

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. DR

Section 1Section 148Section 271

…disputed. No material has been brought on record by the ld. DR to the contrary. As such, an opportunity of hearing requires to be given to the Assessee to represent his case fully before the ld. CIT(A). Even otherwise, it is trite [‘S. VeluPalandar Vs. DCIT’ 83 ITR 683 (Mad.)] and incumbent on the authority to decide an appeal on merit in accordance with the principles of natural justice. 7. Further, it is noted that even before the AO, the assessee couldn’t appear due to covid lockdown and the fact that he was not physically present in India at the relevant point in time resulting in ex-parte assessment and pe…

Sh. Gurpreet Singh, Ludhiana vs. ITO-Ward-3(1), Ludhiana

In the result, for statistical purposes, the appeal is treated as allowed

ITA 623/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh18 Mar 2024AY 2012-13

Bench: Shri A.D. Jain & Shri Vikram Singh Yadavआयकर अपील सं./ Ita No. 623/Chd/2023 "नधा"रण वष" / Assessment Year : 2012-13 Gurpreet Singh, Vs. The Ito, R/O 793, Krishna Colony, Ward 3(1), St No.6, Near Gurudwara Singh Sabha, बनाम Ludhiana Basti Jodhewal, Ludhiana "थायी लेखा सं./Pan No. Bepps4972B अपीलाथ"/Appellant ""यथ"/Respondent (Virtual Hearing) "नध"रती क" ओर से/Assessee By : Shri Pankaj Bhalla, Ca राज"व क" ओर से/ Revenue By : Smt. Amanpreet Kaur, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 18.03.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 18.03.2024

For Appellant: Shri Pankaj Bhalla, CAFor Respondent: Smt. Amanpreet Kaur, Sr. DR

Section 250

…notices. No material has been brought on record by the ld. DR to the contrary. As such, an opportunity of hearing requires to be given to the Assessee to represent his case fully before the ld. CIT(A). Even otherwise, it is trite [‘S. Velu Palandar Vs. DCIT’ 83 ITR 683 (Mad.)] and incumbent on the authority to decide an appeal on merit in accordance with the principles of natural justice. 623-Chd-2023-– Gurpreet Singh, Ludhiana 4 5. The ld. D.R., though, has placed reliance on the orders of the authorities below, she has no objection if the matter is remanded to the CIT(A) for adjudication afresh. 6. In view…

Davinder Pal Kwatra, Shahabad Markanda, Haryana vs. Income Tax Officer, Ward-1, Kurukshetra, Ward Kurukshetra

In the result, for statistical purposes, the appeal is treated as allowed for statistical purposes

ITA 608/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh15 Mar 2024AY 2017-18

Bench: Shri A.D. Jain & Shri Vikram Singh Yadavआयकर अपील सं./ Ita No. 608/Chd/2023 "नधा"रण वष" / Assessment Year : 2017-18 Davinder Pal Kwatra, Vs. The Ito, बनाम Kwatra Sales, Ward-1, Ladwa Road, Kurukshetra Shahbad Markanda 136135 "थायी लेखा सं./Pan No. Ajbpk8917G अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Rohit Kaura, AdvocteFor Respondent: Smt. Amanpreet Kaur, Sr. DR

Section 250

…uthorities which suggest that the notices issued were served upon the Assessee. As such, an opportunity of hearing requires to be given to the Assessee to represent his case fully before the ld. CIT(A). Even otherwise, it is trite [‘S. Velu Palandar Vs. DCIT’ 83 ITR 683 (Mad.)] and incumbent on the authority to decide an appeal on merit in accordance with the principles of natural justice. 5. The ld. D.R., though, has placed reliance on the orders of the authorities below, she has no objection if the matter is remanded to the CIT(A) for adjudication afresh. 6. In view of the above, in the interest of justice, t…

Sh. Varinder Kumar, Gobindgarh vs. ITO, Ward -2, Gobindargh

In the result, for statistical purposes, the appeal is treated as allowed for statistical purposes

ITA 371/CHANDI/2022[2008-09]Status: DisposedITAT Chandigarh15 Mar 2024AY 2008-09

Bench: Shri A.D. Jain & Shri Vikram Singh Yadavआयकर अपील सं./ Ita No. 371/Chd/2022 "नधा"रण वष" / Assessment Year : 2008-09 Shri Varinder Kumar, Vs. The Ito, S/O Shri Sat Parkash बनाम Ward 2, H.No.295,Sector 5-B, Mandi Gobindgarh New Shastri Nagar, Mandi Gobindgarh "थायी लेखा सं./Pan No. Aerpk6511M अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Dharam Vir, JCIT,Sr.DR

…y sufficient and reasonable cause for his non-appearance before the ld. CIT(A). As such, an opportunity of hearing requires to be given to the Assessee to represent his case fully before the ld. CIT(A). Even otherwise, it is trite [‘S. Velu Palandar Vs. DCIT’ 83 ITR 683 (Mad.)] and incumbent on the authority to decide an appeal on merit in accordance with the principles of natural justice. 371-Chd-2022-– Shri Varinder Kumar, Mandi Gobidngarh 6 7. The ld. D.R., though, has placed reliance on the orders of the authorities below, he has no objection if the matter is remanded to the CIT(A) for adjudication afresh.…

Karam Singh, Ambala vs. ITO, W-2, Ambala

In the result, for statistical purposes, the appeal is treated as allowed, for statistical purposes

ITA 598/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh14 Mar 2024AY 2017-18

Bench: Shri A.D. Jain & Shri Vikram Singh Yadavआयकर अपील सं./ Ita No. 598/Chd/2023 "नधा"रण वष" / Assessment Year : 2017-18 Karam Singh, Vs. The Ito, S/O Shri Jasmel Singh, बनाम Ward-2, Vill. Akalgarh, Ambala P.O. Kambassi, Tehsil Barara, Dsitrict Ambala 133205 "थायी लेखा सं./Pan No. Atmpb0603R अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: NoneFor Respondent: Smt. Amanpreet Kaur, Sr. DR

Section 148

…horities which demonstrate that the notices have been served upon the Assessee. As such, an opportunity of hearing requires to be given to the Assessee to represent his case fully before the ld. CIT(A). Even otherwise, it is trite [‘S. Velu Palandar Vs. DCIT’ 83 ITR 683 (Mad.)] and incumbent on the authority to decide an appeal on merit in accordance with the principles of natural justice. 6. The ld. D.R., though, has placed reliance on the orders of the authorities below, she has no objection if the matter is remanded to the CIT(A) for adjudication afresh. 7. In view of the above, in the interest of justice, t…

Hardev Singh, Sangrur vs. Income Tax Officer Ward Sangrur, Sangrur

In the result, for statistical purposes, the appeal is treated as allowed, for statistical purposes

ITA 593/CHANDI/2023[2018-2019]Status: DisposedITAT Chandigarh13 Mar 2024AY 2018-2019

Bench: Shri A.D. Jain & Shri Vikram Singh Yadavआयकर अपील सं./ Ita No. 593/Chd/2023 "नधा"रण वष" / Assessment Year : 2018-19 Shri Hardev Singh, Vs. The Ito, Near New Mastuana Sahib, बनाम Ward, Sangrur Magwal, Sangrur 148001 "थायी लेखा सं./Pan No. Didps4227K अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. DR

Section 144Section 69A

…that the Assessee should not be made to suffer for the lapse of their Counsel. As such, an opportunity of hearing requires to be given to the Assessee to represent his case fully before the ld. CIT(A). Even otherwise, it is trite [‘S. Velu Palandar Vs. DCIT’ 83 ITR 683 (Mad.)] and incumbent on the authority to decide an appeal on merit in accordance with the principles of natural justice. 5. The ld. D.R., though, has placed reliance on the orders of the authorities below, she has no objection if the matter is remanded to the CIT(A) for adjudication afresh. 6. In view of the above, in the interest of justice, t…

Sh. Davinder Singh, Ambala vs. ITO, Ward-1, Ambala

In the result, for statistical purposes, the appeal is treated as allowed for statistical purposes

ITA 555/CHANDI/2023[2011-12]Status: DisposedITAT Chandigarh12 Mar 2024AY 2011-12

Bench: Shri A.D. Jain & Shri Vikram Singh Yadavआयकर अपील सं./ Ita No. 555/Chd/2023 "नधा"रण वष" / Assessment Year : 2011-12 Shri Davinder Singh, Vs. The Ito, बनाम S/O Shri Sampooran Singh, Ward-1, Village Saha, Ambala Ambala "थायी लेखा सं./Pan No. Bicps1026H अपीलाथ"/Appellant ""यथ"/Respondent (Virtual Hearing) "नध"रती क" ओर से/Assessee By : Shri Tej Mohan Singh, Advocate राज"व क" ओर से/ Revenue By : Smt. Amanpreet Kaur, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 11.03.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 12.03.2024

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. DR

…Davinder Singh, Amabala 3 giving due opportunity of hearing to the Assessee. As such, an opportunity of hearing requires to be given to the Assessee to represent his case fully before the ld. CIT(A). Even otherwise, it is trite [‘S. Velu Palandar Vs. DCIT’, 83 ITR 683 (Mad.)] and incumbent on the authority to decide an appeal on merit in accordance with the principles of natural justice. 5. The ld. D.R., though, has placed reliance on the orders of the authorities below, she has no objection if the matter is remanded to the CIT(A) for adjudication afresh. 6. In view of the above, in the interest of justice, t…

Haripur Kraft Co, Solan vs. DCIT, Circle Parwanoo, Parwanoo

In the result, for statistical purposes, the appeal is treated as allowed for statistical purposes

ITA 471/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh08 Jan 2024AY 2015-16

Bench: Shri A.D. Jain & Shri Vikram Singh Yadavआयकर अपील सं./ Ita No. 471/Chd/2023 "नधा"रण वष" / Assessment Year : 2015-16 Haripur Kraft Co., Vs. The Dy. Cit, बनाम Village Batehar, Circle, Barotiwala, Parwanoo Solan 174101, Himachal Pradesh "थायी लेखा सं./Pan No. Aaefh2992Q अपीलाथ"/Appellant ""यथ"/Respondent (Virtual Hearing) "नध"रती क" ओर से/Assessee By : Shri Parikshit Aggarwal, Ca राज"व क" ओर से/ Revenue By : Smt. Amanpreet Kuar, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 08.01.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 08.01.2024

For Appellant: Shri Parikshit Aggarwal, CAFor Respondent: Smt. Amanpreet Kuar, Sr. DR

Section 250

…ssessee had not filed adjournment application, whereas in fact, it had done so. As such, an opportunity of hearing requires to be given to the Assessee to represent his case fully before the ld. CIT(A). Even otherwise, it is trite [‘S. Velu Palandar Vs. DCIT’ 83 ITR 683 (Mad.)] and incumbent on the authority to decide an appeal on merit in accordance with the principles of natural justice. 5. The ld. D.R., though, has placed reliance on the orders of the authorities below, she has no objection if the matter is remanded to the CIT(A) for adjudication afresh. 6. In view of the above, in the interest of justice, t…

Dheeraj Kumar Gupta, Hardoi vs. ITO-3(2), Hardoi-1, Hardoi

In the result, for statistical purposes, the appeal is treated as allowed

ITA 116/LKW/2022[2011-12]Status: DisposedITAT Lucknow25 Jul 2022AY 2011-12

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2011-12 Dheeraj Kumar Gupta V. Ito 3(2) 3, Kayasth Tola Hardoi Beniganj, Hardoi Tan/Pan:Aihpg1681Q (Appellant) (Respondent) Appellant By: None Respondent By: Shri Harish Gidwani, D.R. Date Of Hearing: 19 07 2022 Date Of Pronouncement: 25 07 2022 O R D E R

For Appellant: NoneFor Respondent: Shri Harish Gidwani, D.R

Section 147Section 148

…il, his reasons for agreeing with the assessment order. In this view of the matter, another opportunity of hearing requires to be given to the assessee to represent his case fully before the ld. CIT(A). Even otherwise, it is trite [‘S. Velu Palandar Vs. DCIT’ 83 ITR 683 (Mad.) and ‘Ms. Swati Pawa vs. Dy. CIT’, 175 ITD 622 (Del)] and incumbent on the ld. CIT(A) to decide an appeal on merit even in the absence of any representation before them. 6. In view of the above, the matter is remitted to the file of the ld. CIT(A), to be decided afresh on merit, in accordance with law, on affording due and adequate opportuni…

M/S. Ibfa Academics Pvt. Ltd., Kanpur vs. The Income Tax Officer-6(1), Kanpur

In the result, for statistical purposes, the appeal is treated as allowed

ITA 3/LKW/2021[2008-09]Status: DisposedITAT Lucknow15 Jun 2022AY 2008-09

Bench: Shri. A. D. Jainassessment Year: 2008-09

For Appellant: Shri Swaran Singh, C.AFor Respondent: Shri Harish Gidwani, D.R

…il, his reasons for agreeing with the assessment order. In this view of the matter, another opportunity of hearing requires to be given to the assessee to represent his case fully before the ld. CIT(A). Even otherwise, it is trite [‘S. Velu Palandar Vs. DCIT’ 83 ITR 683 (Mad.) and ‘Ms. Swati Pawa vs. Dy. CIT’, 175 ITD 622 (Del)] and incumbent on the ld. CIT(A) to decide an appeal on merit even in the absence of any representation before them. 5. In view of the above, the matter is remitted to the file of the ld. CIT(A) to be decided afresh on merit, in accordance with law, on affording due and adequate opportunit…

Velu Palandar v. DCIT

What is Velu Palandar v. DCIT authority for?

Also referred to as

Also reported as

Sections most often in play

Issues it is cited on

Judgments citing Velu Palandar v. DCIT

Deepak Kumar, Kurukshetra vs. ITO, Ward 1, Kurukshetra

Gurcharan Singh, Ludhiana vs. Income Tax Officer Ward 6(1), Ludhiana

Gurcharan Singh, Ludhiana vs. Income Tax Officer Ward 6(1) Ludhiana, Ludhiana

Gurcharan Singh, Ludhiana vs. Income Tax Officer Ward 6(1) Ludhiana, Ludhiana

Gurcharan Singh, Ludhiana vs. Income Tax Officer Ward 6(1), Ludhiana

Gurcharan Singh, Ludhiana vs. Income Tax Officer Ward 6(1) Ludhiana, Ludhiana

Gurcharan Singh, Ludhiana vs. Income Tax Officer Ward 6(1) Ludhiana, Ludhiana

Gurcharan Singh, Ludhiana vs. Income Tax Officer Ward 6(1) Ludhiana, Ludhiana

Gurcharan Singh, Ludhiana vs. Income Tax Officer Ward 6(1) Ludhiana, Ludhiana

Gurcharan Singh, Ludhiana vs. Income Tax Officer Ward 6(1), Ludhiana

Gurcharan Singh, Ludhiana vs. Income Tax Officer 6(1), Ludhiana

Sh. Gurpreet Singh, Ludhiana vs. ITO-Ward-3(1), Ludhiana

Davinder Pal Kwatra, Shahabad Markanda, Haryana vs. Income Tax Officer, Ward-1, Kurukshetra, Ward Kurukshetra

Sh. Varinder Kumar, Gobindgarh vs. ITO, Ward -2, Gobindargh

Karam Singh, Ambala vs. ITO, W-2, Ambala

Hardev Singh, Sangrur vs. Income Tax Officer Ward Sangrur, Sangrur

Sh. Davinder Singh, Ambala vs. ITO, Ward-1, Ambala

Haripur Kraft Co, Solan vs. DCIT, Circle Parwanoo, Parwanoo

Dheeraj Kumar Gupta, Hardoi vs. ITO-3(2), Hardoi-1, Hardoi

M/S. Ibfa Academics Pvt. Ltd., Kanpur vs. The Income Tax Officer-6(1), Kanpur