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)

Naveen Kumar Pandey, Mirzapur vs. I T Officer Range-3(2), Mirzapur

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

ITA 14/ALLD/2018[2011-12]Status: DisposedITAT Allahabad15 Nov 2019AY 2011-12

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2011-12 Shri Naveen Kumar Pandey V. Income Tax Officer 3(2) Vindhyapuri Colony Mirzapur Mirzapur Tan/Pan:Apspp6279B (Appellant) (Respondent) Appellant By: None Respondent By: Shri A. K. Singh, D.R. Date Of Hearing: 18 11 2019 Date Of Pronouncement: 19 11 2019 O R D E R

For Appellant: NoneFor Respondent: Shri A. K. Singh, 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 opportunity…

Radha Krishna, Hameerpur vs. I T Officer-5(5), Banda

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

ITA 136/ALLD/2018[2013-14]Status: DisposedITAT Allahabad15 Nov 2019AY 2013-14

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2013-14 Radha Krishna V. Income Tax Officer 5(5) Ward No.10, Npraus Banda Maudha, Hameerpur Tan/Pan:Beipk8686P (Appellant) (Respondent) Appellant By: None Respondent By: Shri A. K. Singh, D.R. Date Of Hearing: 18 11 2019 Date Of Pronouncement: 19 11 2019 O R D E R

For Appellant: NoneFor Respondent: Shri A. K. Singh, D.R

…he appeal on merit after affording opportunity of hearing to the assessee. As such, 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 opportunity…

M/S. Moti Lal Dulichand (P) Ltd., Kanpur vs. Deputy Commissioner of Income Tax-4, Kanpur

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

ITA 540/LKW/2018[2013-14]Status: DisposedITAT Lucknow25 Oct 2019AY 2013-14

Bench: Shri A.D Jain & Shri T.S. Kapoora.Y. 2013-14

Section 35Section 40

…iscussing in detail, his reasons for agreeing with the assessment order. As such, another opportunity of hearing requires to be 3 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 ld CIT(A) to decide an appeal on merit even in the absence of any representation before them. 4. 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 opportunity of hearing to the assessee. The assessee, no doub…

M/S Homera Tanning Industries Private Limited, Kanpur vs. Dy.Commissioner of Income Tax-6, Kanpur

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

ITA 397/LKW/2018[2014-15]Status: DisposedITAT Lucknow06 Sept 2019AY 2014-15

Bench: Shri A.D Jain & Shri T.S. Kapoora.Y. 2014-15

Section 32

…discussing in detail, his reasons for agreeing with the assessment order. As such, 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 3 incumbent on the ld CIT(A) to decide an appeal on merit even in the absence of any representation before them. 4. 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 opportunity of hearing to the assessee. The assessee, no do…

M/S. Savaria Roller Flour Mills Private Limted, Kanpur vs. Deputy Commissioner of Income Tax, Range-VI, Kanpur

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

ITA 321/LKW/2018[2013-14]Status: DisposedITAT Lucknow06 Sept 2019AY 2013-14

Bench: Shri A.D Jain & Shri T.S. Kapoora.Y. 2013-14

Section 40A(3)Section 56(2)(viib)

…discussing in detail, his reasons for agreeing with the assessment order. As such, 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 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 opportunity of hearing to the assessee. The assessee, no doubt…

Manu Tibrewal, Kanpur vs. Income Tax Officer, Range- 1(2), Kanpur

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

ITA 580/LKW/2018[2015-16]Status: DisposedITAT Lucknow19 Jul 2019AY 2015-16

Bench: Shri. A. D. Jainassessment Year: 2015-16 Manu Tibrewal V. Income Tax Officer 56/57L, Kahoo Kothi Range 1(2) Kanpur Kanpur Tan/Pan:Aczpt3475F (Appellant) (Respondent) Appellant By: None Respondent By: Smt. Alka Singh, D.R. Date Of Hearing: 18 07 2019 Date Of Pronouncement: 19 07 2019 O R D E R This Is Assessee’S Appeal Against The Order Of The Ld. Cit(A)-I, Kanpur Dated 19/6/2018 For Assessment Year 2015-16, Taking The Following Grounds Of Appeal:-

For Appellant: NoneFor Respondent: Smt. Alka Singh, D.R

Section 10(38)Section 69

…he assessment order. In this view of the matter, another opportunity of hearing requires to be given to the assessee to represent ITA No.580/LKW/2018 Page 3 of 3 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 opportunity…

Shri Ashish Kumar Gupta, Kanpur vs. Income Tax Officer- 4(3), Kanpur

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

ITA 488/LKW/2018[2015-16]Status: DisposedITAT Lucknow19 Jul 2019AY 2015-16

Bench: Shri A.D Jain & Shri T.S. Kapoorassessment Year 2015-16

Section 80

…discussing in detail, his reasons for agreeing with the assessment order. As such, 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 opportunity…

M/S U.P State Yarn Company Ltd., Kanpur vs. Dy.Commissioner of Income Tax-6, Kanpur

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

ITA 359/LKW/2018[2007-08]Status: DisposedITAT Lucknow19 Jul 2019AY 2007-08

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2007-08 U.P. State Yarn Company Ltd. V. Dy. Cit 14/72, Smith Square Range Vi Civil Lines, Kanpur Kanpur Tan/Pan:Aaacu1674K (Appellant) (Respondent) Appellant By: Shri P. K. Kapoor, C.A. Respondent By: Shri C. K. Singh, D.R. Date Of Hearing: 15 07 2019 Date Of Pronouncement: 19 07 2019 O R D E R Per A. D. Jain, V.P.: This Is Assessee’S Appeal Against The Order Of The Ld. Cit(A)-Ii, Kanpur Dated 20/3/2018 For Assessment Year 2007-08, Taking The Following Grounds Of Appeal:- 1. Because The Penaltv Order Dated 29.03.2016 Passed By The Dy. Commissioner Of Income Tax-6, Kanpur Was Wholly Illegal, Being Without Jurisdiction, As The Said Order Passed Without Obtaining Prior Approval Of Jt. Commissioner Of Income-Tax As Per Provisions Of Section 274(2)(B) Of The "Act", Consequently, The Id. "Cit(A)" Should Have Quashed The Penalty Order. Without Prejudice To The Aforesaid 2. Because Id. "Cit(A)" Was Not Justified In Dismissing The Appeal By Passing An E-Parte Order Without Affording Proper Opportunity Of Being Heard To The "Appellant" & Consequently, The Impugned Order Deserves To Be Set Aside & Penalty Imposed By The Assessing Officer Deserves To Be Deleted.

For Appellant: Shri P. K. Kapoor, C.AFor Respondent: Shri C. K. Singh, D.R

Section 271Section 274(2)(b)

…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 her 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. 4. 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 opportunity…