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Natural JusticeAudi Alteram PartemAudi Alteram Partem22,508 judgments

KAMLA ASSOCIATES,SHEOPUR vs. ACIT-3(1), GWALIOR

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 371/AGR/2025[2011-12]Status: DisposedITAT Agra09 Apr 2026AY 2011-12

Bench: Shri M. Balaganeshkamla Associates, Vs. Acit, Pali Road, Sheopur, Circle-3(1), Mp Gwalior Mp (Appellant) (Respondent) Pan: Aaffk5366A Assessee By : Shri Anurag Sinha, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 17/03/2026 Date Of Pronouncement 17/03/2026

For Appellant: Shri Anurag Sinha, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 143(3)Section 68

file of Learned AO for de novo adjudication in accordance with law. Needless to mention that the assessee be given a reasonable opportunity of being heard. The assessee is at liberty to furnish fresh evidences, if any, in support of its submissions. The assessee has to prove in respect

GEET AND JEET BUILDCON PVT. LTD. ,BARMER vs. ITO, WARD-1,, BARMER

In the result, the appeal is allowed for statistical purpose

ITA 536/JODH/2025[2014-15]Status: DisposedITAT Jodhpur09 Apr 2026AY 2014-15

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Blegeet & Jeet Buildcon Pvt. Ltd. Ito Ward-1 C/O Rajendra Jain Advocate, Barmer 106, Akshay Deep Complex, 5Th B Road, Sardarpura Jodhpur - 342001 Pan No. Aaecg 5030 B Assessee By Shri Rajendra Jain, Advocate & Smt. Raksha Birla, Ca (Physical) Shri Ghanshyam Meena, Jcit-Dr (Virtual) Revenue By Date Of Hearing 07.04.2026. Date Of Pronouncement 09.04.2026. Order Dr. Mitha Lal Meena, A.M.: This Appeal Is Filed By Assessee Against The Order Of Commissioner Of Income Tax, Appeal Addl/Jcit (A)-9 Mumbai Dated 12.03.2025 Challenging Therein Rejection Of Its Appeal By The Ld. Cit(A) By Discussing Facts Of The Other Case.

pass an order on merits of the case after considering the true facts, written submissions of the assessee and after granting adequate opportunity of being heard by passing a speaking order. 3. The Ld. DR although relied on the impugned order. However, he did not controvert the facts that ... appropriate to remand back the matter to the file of the Ld. CIT(A) to adjudicate the matter afresh after granting an adequate opportunity of being heard to the appellant assessee and 3 Asst. Year: 2014-15 considering the submissions made by assessee on record and further submissions

SEWA SAHAKARI SAMITI MARYADIT UPARWAH,RAJNANDGAON vs. INCOME TAX OFFICER-1, RAJNANDGAON, RAJNANDGAON

In the result, appeal of the assessee is allowed for statistical purposes

ITA 236/RPR/2026[2020-21]Status: DisposedITAT Raipur09 Apr 2026AY 2020-21

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.236/Rpr/2026 "नधा"रण वष" /Assessment Year : 2020-21 Sewa Sahakari Samiti Maryadit Uparwah, Rajnandgaon-491 445 (C.G.) Pan: Aafas6023D

For Appellant: None (Petition filed)For Respondent: Shri Ram Tiwari, CIT-DR
Section 249(3)Section 250(4)

contents of the assessment order and Form 35 and its annexures. Needless to say, the Ld. CIT(Appeals)/NFAC shall afford reasonable opportunity of being heard to the assessee as per law. Accordingly, the order of the Ld. CIT(Appeals)/NFAC is set-aside. 8. As per the above terms

URJA PROPERTIES PVT. LTD., JAGDALPUR,JAGDALPUR vs. INCOME TAX OFFICE, JAGDALPUR, JAGDALPUR

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 232/RPR/2026[2014-15]Status: DisposedITAT Raipur09 Apr 2026AY 2014-15

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.232/Rpr/2026 "नधा"रण वष" /Assessment Year : 2014-15 Urja Properties Private Limited Bms House, Motitalab Para, Jagdalpur (C.G.)-494 001 Pan: Aabcu6244N

For Appellant: Shri R.B Doshi, CAFor Respondent: None (Petition filed)
Section 250

Jagdalpur (C.G.) up before the ITAT, it had failed to address the infirmity regarding the fact that the assessee was not afforded proper opportunity of being heard and the matter was dismissed ex- parte by the Ld. CIT(Appeals)/NFAC which amounted to violation of principles of natural justice ... part of Article 14 of the Constitution of India. In light of such decision, the petitioner ought to have been granted an opportunity of being heard which, partakes the characteristic of the fundamental right under Article 14 of the Constitution of India. 11. The Hon’ble High Court of Bombay

VIKASH CHHATRI, BILASPUR,BILASPUR vs. INCOME TAX OFFICER, WARD-1(1), BILASPUR, BILASPUR

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 230/RPR/2026[2017-18]Status: DisposedITAT Raipur09 Apr 2026AY 2017-18

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.226, 227, 228, 229 & 230/Rpr/2026 "नधा"रण वष" /Assessment Years : 2013-14 To 2017-18 Vikas Chhatri Santosh Egg Centre, Vyapar Vihar, Bilaspur (C.G.)-495 001 Pan: Avqpc8070K .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: Ms. Namrata Kayarwar, CAFor Respondent: None (Petition filed)
Section 250

matter came up before the ITAT, it had failed to address the infirmity regarding the fact that the assessee was not afforded proper opportunity of being heard and the matter was dismissed ex- parte by the Ld. CIT(Appeals)/NFAC which amounted to violation of principles of natural justice ... part of Article 14 of the Constitution of India. In light of such decision, the petitioner ought to have been granted an opportunity of being heard which, partakes the characteristic of the fundamental right under Article 14 of the Constitution of India. 11. The Hon’ble High Court of Bombay

VIKASH CHHATRI, BILASPUR,BILASPUR vs. INCOME TAX OFFICER, WARD-1(1), BILASPUR, BILASPUR

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 229/RPR/2026[2016-17]Status: DisposedITAT Raipur09 Apr 2026AY 2016-17

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.226, 227, 228, 229 & 230/Rpr/2026 "नधा"रण वष" /Assessment Years : 2013-14 To 2017-18 Vikas Chhatri Santosh Egg Centre, Vyapar Vihar, Bilaspur (C.G.)-495 001 Pan: Avqpc8070K .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: Ms. Namrata Kayarwar, CAFor Respondent: None (Petition filed)
Section 250

matter came up before the ITAT, it had failed to address the infirmity regarding the fact that the assessee was not afforded proper opportunity of being heard and the matter was dismissed ex- parte by the Ld. CIT(Appeals)/NFAC which amounted to violation of principles of natural justice ... part of Article 14 of the Constitution of India. In light of such decision, the petitioner ought to have been granted an opportunity of being heard which, partakes the characteristic of the fundamental right under Article 14 of the Constitution of India. 11. The Hon’ble High Court of Bombay

VIKAS CHHATRI, BILASPUR,BILASPUR vs. ITO, WARD-1(1), BILASPUR, BILASPUR

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 228/RPR/2026[2015-16]Status: DisposedITAT Raipur09 Apr 2026AY 2015-16

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.226, 227, 228, 229 & 230/Rpr/2026 "नधा"रण वष" /Assessment Years : 2013-14 To 2017-18 Vikas Chhatri Santosh Egg Centre, Vyapar Vihar, Bilaspur (C.G.)-495 001 Pan: Avqpc8070K .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: Ms. Namrata Kayarwar, CAFor Respondent: None (Petition filed)
Section 250

matter came up before the ITAT, it had failed to address the infirmity regarding the fact that the assessee was not afforded proper opportunity of being heard and the matter was dismissed ex- parte by the Ld. CIT(Appeals)/NFAC which amounted to violation of principles of natural justice ... part of Article 14 of the Constitution of India. In light of such decision, the petitioner ought to have been granted an opportunity of being heard which, partakes the characteristic of the fundamental right under Article 14 of the Constitution of India. 11. The Hon’ble High Court of Bombay

VIKAS CHHATRI, BILASPUR,BILASPUR vs. ITO, WARD-1(1), BILASPUR, BILASPUR

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 227/RPR/2026[2014-15]Status: DisposedITAT Raipur09 Apr 2026AY 2014-15

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.226, 227, 228, 229 & 230/Rpr/2026 "नधा"रण वष" /Assessment Years : 2013-14 To 2017-18 Vikas Chhatri Santosh Egg Centre, Vyapar Vihar, Bilaspur (C.G.)-495 001 Pan: Avqpc8070K .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: Ms. Namrata Kayarwar, CAFor Respondent: None (Petition filed)
Section 250

matter came up before the ITAT, it had failed to address the infirmity regarding the fact that the assessee was not afforded proper opportunity of being heard and the matter was dismissed ex- parte by the Ld. CIT(Appeals)/NFAC which amounted to violation of principles of natural justice ... part of Article 14 of the Constitution of India. In light of such decision, the petitioner ought to have been granted an opportunity of being heard which, partakes the characteristic of the fundamental right under Article 14 of the Constitution of India. 11. The Hon’ble High Court of Bombay

VIKAS CHHATRI, BILASPUR,BILASPUR vs. ITO, WARD-1(1), BILASPUR, BILASPUR

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 226/RPR/2026[2013-14]Status: DisposedITAT Raipur09 Apr 2026AY 2013-14

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.226, 227, 228, 229 & 230/Rpr/2026 "नधा"रण वष" /Assessment Years : 2013-14 To 2017-18 Vikas Chhatri Santosh Egg Centre, Vyapar Vihar, Bilaspur (C.G.)-495 001 Pan: Avqpc8070K .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: Ms. Namrata Kayarwar, CAFor Respondent: None (Petition filed)
Section 250

matter came up before the ITAT, it had failed to address the infirmity regarding the fact that the assessee was not afforded proper opportunity of being heard and the matter was dismissed ex- parte by the Ld. CIT(Appeals)/NFAC which amounted to violation of principles of natural justice ... part of Article 14 of the Constitution of India. In light of such decision, the petitioner ought to have been granted an opportunity of being heard which, partakes the characteristic of the fundamental right under Article 14 of the Constitution of India. 11. The Hon’ble High Court of Bombay

ASP ENGINEERS & CONTRACTORS,VADODARA vs. THE ITO, WARD-1(3)(1), VADODARA

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 2129/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad09 Apr 2026AY 2015-16

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri M K Patel, AdvocateFor Respondent: Smt. Ananya Kulshresth, Sr. DR
Section 145(3)Section 44A

agreement with the return of income, audited financial statements, tax audit report and Form 26AS. 12. The Assessing Officer shall grant adequate opportunity of being heard to the assessee and after due verification of all relevant evidences, including the corrected VAT Audit Report, shall decide the issue afresh in accordance

ABHISHEKBHAI ASHOKBHAI PATEL,KADI vs. THE ITO, WARD 1, MEHSANA

In the result, the appeal of the assessee is partly allowed

ITA 1803/AHD/2025[2010-11]Status: DisposedITAT Ahmedabad09 Apr 2026AY 2010-11

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri Deepak, ARFor Respondent: Smt. Ananya Kulshresth, Sr. DR
Section 133(6)Section 144Section 147Section 69A

Appeal) has erred in law as well as facts while considering the facts that appellant was not given proper opportunity of being heard in assessment proceeding and assessment order passed ex-parte and therefore on the basis of facts and law the appellant pray your honour that he should ... proper opportunity of being heard and provide details for making judicious assessment and therefore pray to restore the assessment by set aside ex-parte assessment order. 2. The Ld. CIT (Appeal) has erred on law as well as on facts while confirming the addition of Rs. 12,27,065/- made

THE KARNATAKA STATE COOPERATIVE AGRICULTURE AND DEVELOPMENT BANK LIMITED ,BANGLAORE vs. INCOME TAX OFFICER, WARD-5(2)(1), BENGALURU

In the result the appeal of the assessee is partly allowed for statistical purposes

ITA 1821/BANG/2025[2022-23]Status: DisposedITAT Bangalore09 Apr 2026AY 2022-23

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2022-23

For Appellant: Shri Bhardwaj Sheshadri, Advocate &For Respondent: Shri Subramanian, JCIT (DR)
Section 250Section 56Section 80PSection 80P(2)(a)

However, we direct the Ld.AO to consider the alternate claim of the assessee in accordance with law. Needless to say that proper opportunity of being heard must be granted to the assessee. 18.5 Hence respectfully following the order of the Tribunal in own case of the assessee, we hold that

JAGRUK MAHILA GRAMUDHYOG SANSTHAN,ALIGARH vs. COMMISSIONER EXEMPTION CIRCLE, GHAZIABAD

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 8948/DEL/2025[2021-22]Status: DisposedITAT Delhi09 Apr 2026AY 2021-22

Bench: Ms. Madhumita Roy & Shri Amitabh Shukla, Accountnat Member [Assessment Year: 2021-22] Jagruk Mahila Gramudhyog Commissioner Exemption Circle, Sansthan, Cgo Complex, Ghaziabad, Ews-22, Ada Colony, Vs Uttar Pradesh-201009 Ramghat Road, Aligarh, Uttar Pradesh-202001 Pan-Aaaaj7483P Assessee Revenue Assessee By Ms. Madhulika Raghav, Ar Revenue By Shri Ajay Kumar Arora, Sr. Dr Date Of Hearing 23.03.2026 Date Of Pronouncement 09.04.2026

Section 10BSection 119(2)(b)Section 12ASection 139Section 143(1)Section 154Section 250

with the directions to adjudicate the appeal of the assessee de novo, in accordance with law and after giving due opportunity of being heard to the assessee. It shall be bounden upon the assessee to comply with all the statutory notices issued by ld. CIT(A). Any non-compliance shall

NAYA SAVERA SAMAJIK SANSTHA,DELHI vs. WARD EXEMP 2(4), DELHI, NEW DELHI

The appeals of the assessee are allowed for statistical purposes

ITA 8730/DEL/2025[2026-27]Status: DisposedITAT Delhi09 Apr 2026AY 2026-27

Bench: Ms. Madhumita Roy & Shri Amitabh Shukla, Accountnat Member

Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)(ii)

Counsel accordingly requested that the matter be remitted to ld. PCIT(Exemption) for adjudication denovo in accordance with law and after giving an opportunity of being heard. As regards, the appeal of the assessee vide ITA No.8729/Del/2025 for AY 2026-27 is regarding the rejection of its request filed under ... same also deserves to be remitted to ld. PCIT(Exemption) for adjudication denovo in accordance with law and after giving an opportunity of being heard. Page 4 of 6 ITA No.8729 & 8730/Del/2025 6. Per Contra, the ld. DR placed reliance upon the orders of the lower authorities. 7. Upon consideration

NAYA SAVERA SAMAJIK SANSTHA,DELHI vs. WARD EXEMP 2(4), DELHI, NEW DELHI

The appeals of the assessee are allowed for statistical purposes

ITA 8729/DEL/2025[2026-27]Status: DisposedITAT Delhi09 Apr 2026AY 2026-27

Bench: Ms. Madhumita Roy & Shri Amitabh Shukla, Accountnat Member

Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)(ii)

Counsel accordingly requested that the matter be remitted to ld. PCIT(Exemption) for adjudication denovo in accordance with law and after giving an opportunity of being heard. As regards, the appeal of the assessee vide ITA No.8729/Del/2025 for AY 2026-27 is regarding the rejection of its request filed under ... same also deserves to be remitted to ld. PCIT(Exemption) for adjudication denovo in accordance with law and after giving an opportunity of being heard. Page 4 of 6 ITA No.8729 & 8730/Del/2025 6. Per Contra, the ld. DR placed reliance upon the orders of the lower authorities. 7. Upon consideration

HCL INFOSYSTEMS LTD,NEW DELHI vs. DCIT CIRCLE-25(2), NEW DELHI

In the result, the appeal filed by the assessee is allowed

ITA 8055/DEL/2019[2006-07]Status: DisposedITAT Delhi09 Apr 2026AY 2006-07

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarhcl Infosystems Ltd Vs. Dcit 806, 96, Nehru Place, Circle-25(2) South Delhi 110019 New Delhi "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaach 2420 C Appellant .. Respondent

For Appellant: Sh. Deepesh Jain, Adv. &For Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Section 143(2)Section 143(3)Section 144Section 250Section 68

beyond jurisdiction, bad in law and void-ab-initio inasmuch as the same has been passed without affording adequate opportunity of being heard to the assessee, in violation of principles of natural justice insofar as appellant did not receive notices/questionnaires alleged to be issued during the course of assessment proceedings

KIRAN WATI,NEW DELHI vs. DCIT, CENTRAL CIRCLE , NOIDA

In the result, the application for condonation of delay of 135 days in filing appeal and appeal filed by the assessee are allowed

ITA 362/DEL/2019[2011-12]Status: DisposedITAT Delhi09 Apr 2026AY 2011-12

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarsmt. Kiran Wati, Vs. Dcit 2473/13, Goverdhan Central Circle Bihari Colony, Shahdara, Noida New Delhi 110032 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ahnpk 8472 A Appellant .. Respondent

For Appellant: NoneFor Respondent: Ms. Monika Singh, CIT-DR
Section 127Section 132Section 142(1)Section 143(2)Section 143(3)Section 153CSection 250(6)

case, the learned assessing officer has erred both on facts and in law in making the addition without providing the proper and reasonable opportunity of being heard and violative of principles of Natural Justice. 6. At the time of hearing, none appeared on behalf of the assessee. In application assessee

ITO, AHMEDABAD vs. UDAYAN MANDAVIA, AHMEDABAD

In the result, the appeal filed by the Department is dismissed

ITA 154/AHD/2026[2017-18]Status: DisposedITAT Ahmedabad26 Mar 2026AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri Sudhakar Verma, Sr. DRFor Respondent: Shri Palak Pavagadhi, AR
Section 115BSection 144BSection 147Section 154Section 69A

natural justice by contending that no show cause notice under section 154 was served and the rectification order was passed without affording any opportunity of being heard. It was submitted that the assessee came to know about the rectification order only upon receipt of SMS and no communication was received

JAYESHKUMAR KAILASHCHANDRA BHADADA,AHMEDABAD vs. THE ITO, WARD-3(3)(5), AHMEDABAD

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 2318/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad26 Mar 2026AY 2018-19

Bench: Shri Tr Senthil Kumar & Shri Narendra Prasad Sinhaassessment Years: 2018-19

Section 147Section 148Section 148A

Delhi and dismissed the appeal on the grounds of limitation of the appellant. The appellate authority has dismissed the appeal without giving proper opportunity of being heard to the appellant Hence the same being against the principle of natural justice and law required to be quashed. Hence, order passed ... portal, we deem it proper to set aside the matter to the file of Ld. CIT(A) with a direction to allow another opportunity of being heard to the assessee. The assessee will be free to resubmit the evidences already filed earlier or any other evidence in support

SHARADCHANDRA NAGARI SAHAKARI PATSANSTHA MARYADIT,PUNE vs. ITO WARD -10(1), PUNE

In the result, the appeals filed by the assessee vide ITA Nos

ITA 45/PUN/2026[2020-21]Status: DisposedITAT Pune26 Mar 2026AY 2020-21

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Abhay AvachatFor Respondent: Shri Gaurav K Singh, JCIT
Section 142(1)Section 143(2)Section 144Section 270ASection 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

natural justice and needs to be set aside. 5. The Assessee Society prays before your honour to afford it and allow an opportunity of being heard in interest of natural justice and of hearing on merits of the case as well, before the lower authorities. 6. The Assessee Society hereby ... condone the delay in filing of the appeal and decide the issue on merit and as per fact and law after giving due opportunity of being heard to the assessee. The assessee is also hereby directed to make its submissions, if any, on the appointed date without seeking any adjournment

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