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“opportunity of being heard”

Natural JusticeAudi Alteram PartemAudi Alteram Partem22,508 judgments

The decision most relied on for opportunity of being heard is CIT v. Multiplan India Ltd. (38 ITD 320), cited in 2,267 judgments on BharatTax.

Leading authorities on opportunity of being heard

CIT v. Multiplan India Ltd.
38 ITD 320 · 1991 · ITAT
2,267
citing judgments

An appeal before the Income Tax Appellate Tribunal can be dismissed for non-prosecution or treated as unadmitted when the appellant fails to appear, cooperate, or show diligence, in accordance with Rule 19(2) of the Income-tax (Appellate Tribunal) Rules. The law aids the vigilant, not those who sleep on their rights.

CIT v. B.N. Bhattacharya & Another
118 ITR 461 · 1997 · Supreme Court
1,656
citing judgments

Appealing a tax assessment requires more than just filing the appeal; it involves actively pursuing it. The assessee must effectively engage with the appellate process.

Rashmikant Kundalia v. Union of India
54 Taxmann.com 200 · 2015 · High Court
702
citing judgments

Section 234E, levying late fees for delayed filing of TDS statements under section 200(3), is constitutionally valid and constitutes a compensatory fee, not a punitive penalty. Before treating any person as an assessee-in-default, an opportunity of being heard must be provided.

Tin Box Company v. CIT
249 ITR 216 · 2001 · Supreme Court
624
citing judgments

When an issue is remitted to the Assessing Officer for fresh adjudication, the AO must conduct a de novo examination and provide the assessee a full opportunity of being heard. The assessee is bound to comply with the notices issued by the AO.

CIT v. Vikas Polymers
341 ITR 537 · 2012 · High Court
318
citing judgments

An assessment order is not erroneous and prejudicial under Section 263 merely because the Assessing Officer did not record an enquiry and its satisfactory answer in the assessment order, provided such an enquiry was conducted. For revision under Section 263, the Commissioner must also provide the assessee an opportunity of being heard and examine their explanation.

Commissioner of Income Tax Madras v. Chenniyappa Mudiliar
1 SCC 591 · 1985 · Reported
225
citing judgments

The appellate tribunal must render a proper decision on both facts and law, disposing of an appeal on its merits rather than dismissing it solely due to the appellant's absence. This obligation is derived from Section 33(4) of the Income Tax Act, 1922, and reflects principles of natural justice.

ITO v. M. Pirai Choodi
334 ITR 262 · 2011 · Supreme Court
211
citing judgments

If an assessee was denied an adequate opportunity of being heard, including the right to cross-examine a witness, the assessment should be set aside and restored for fresh adjudication after affording due opportunity, even if the assessee failed to appear at an appellate stage. The Tribunal, in the interest of justice, should ensure such matters are re-adjudicated.

Indian & Eastern Newspaper Society v. CIT
119 ITR 996 · 1979 · Supreme Court
205
citing judgments

An assessment cannot be reopened under Section 147/148 based on a mere change of opinion by the Assessing Officer on material already considered during the original assessment, clarifying the scope of 'escaped assessment'.

Judgments citing opportunity of being heard

Bhaskar Arvind Kumar Hingad, Mumbai vs. Asstt CIT-24(1), Mumbai

In the result, the appeal of the assessee stands allowed

ITA 692/MUM/2022[2014-15]Status: DisposedITAT Mumbai21 Oct 2022AY 2014-15

Bench: Shri Pramod Kumar, Vp & Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No.692/Mum/2022 (निर्धारण वर्ा / Assessment Years: 2014-15) Bhaskar Arvind Kumar बिधम/ Acit-24(1) Hingad 601, 6Th Floor, Piramal Vs. Flat No. 1, Ratnakar Chambers, Lalbaug, Parel, Building, 26 Narayan Mumbai-400012. Dhabolkar Road, Mumbai- 400006. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aacph2812F (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Vijay Mehta Revenue By: Dr. Mahesh Akhade (Dr) सुनवाई की तारीख / Date Of Hearing: 29/08/2022 घोषणा की तारीख /Date Of Pronouncement: 21/10/2022 आदेश / O R D E R Per Aby T. Varkey, Jm: This Appeal Preferred By The Assessee Is Against The Order Of The Ld. Principal Commissioner Of Income Tax-20 [Hereinafter Referred To As The “Pcit”], Mumbai Dated 31.03.2022 For Assessment Year 2014- 15 Passed Under Section 263 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”).

For Appellant: Shri Vijay MehtaFor Respondent: Dr. Mahesh Akhade (DR)
Section 143(3)Section 263

merely set aside the assessment, requiring the AO to pass the assessment afresh after conducting proper enquiries and after giving the assessee an opportunity of being heard, and therefore no prejudice was caused to the assessee at this stage. He therefore urged that the order

Fortess, Mumbai vs. Comm of Income Tax(Exemption), Mumbai

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

ITA 2201/MUM/2021[2022-23 TO AY 2026-27]Status: DisposedITAT Mumbai21 Oct 2022

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. Nos. 2200 To 2201/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2022-23 To Ay. 2026-27) Fortess बिधम/ Cit(Exemptions) 6Th 1306-1307,Lodha Supremus, Floor, Cumballa Hill, Vs. Senapati Bapat Marg, Lower Mtnl, Building, Pedder Parel, Mumbai-400013. Road, Mumbai-400026. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaaf4811F (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee By: Shri Sukhsagar Syal Revenue By: Shri Samuel Pitta (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 14/10/2022 घोषणा की तारीख /Date Of Pronouncement: 21/10/2022 आदेश / O R D E R Per Aby T. Varkey, Jm: These Are Appeal Preferred By The Assessee Against The Order Of The Ld. Commissioner Of Income Tax (Exemptions), Mumbai Dated 02.10.2021 Whereby The Ld. Cit(E) Granted Approval U/S 80G(5) Of The Income Tax Act, 1961 (Hereinafter “The Act”). However, The Grant Of Approval Was Made Subject To Several Conditions Imposed In Form No. 10Ac While Granting Registration Under Clause (Iii) Of Proviso To Section 80G(5) Of The Act. Being Aggrieved By The Ld. Cit(E)’S Action Stipulating Several Conditions While Granting Registration U/S 80G Of The Act, The Assessee Is In Appeal Before Us. 2. At The Outset, The Ld. Ar Of The Assessee Shri Sukhsagar Syal Brought To Our Notice That The Issue Is No Longer Res-Integra. According To Him, This Tribunal Has Already Taken A View On This Issue As To Whether The Cit(E) While Granting The Registration Approval U/S

For Appellant: Shri Sukhsagar SyalFor Respondent: Shri Samuel Pitta (Sr. AR)
Section 12ASection 80GSection 80G(5)

satisfied, pass an order in writing rejecting such application and also cancelling its approval after affording it a reasonable opportunity of being heard; 41. Further, the conditions specified in clauses (i) to (v) read as under- A.Ys.2022-23 to 2026-27 Fortess “(i) where the institution or fund derives

Fortess, Mumbai vs. CIT (Exemption), Mumbai

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

ITA 2200/MUM/2021[2022-23 TO AY 2026-27]Status: DisposedITAT Mumbai21 Oct 2022

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. Nos. 2200 To 2201/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2022-23 To Ay. 2026-27) Fortess बिधम/ Cit(Exemptions) 6Th 1306-1307,Lodha Supremus, Floor, Cumballa Hill, Vs. Senapati Bapat Marg, Lower Mtnl, Building, Pedder Parel, Mumbai-400013. Road, Mumbai-400026. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaaf4811F (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee By: Shri Sukhsagar Syal Revenue By: Shri Samuel Pitta (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 14/10/2022 घोषणा की तारीख /Date Of Pronouncement: 21/10/2022 आदेश / O R D E R Per Aby T. Varkey, Jm: These Are Appeal Preferred By The Assessee Against The Order Of The Ld. Commissioner Of Income Tax (Exemptions), Mumbai Dated 02.10.2021 Whereby The Ld. Cit(E) Granted Approval U/S 80G(5) Of The Income Tax Act, 1961 (Hereinafter “The Act”). However, The Grant Of Approval Was Made Subject To Several Conditions Imposed In Form No. 10Ac While Granting Registration Under Clause (Iii) Of Proviso To Section 80G(5) Of The Act. Being Aggrieved By The Ld. Cit(E)’S Action Stipulating Several Conditions While Granting Registration U/S 80G Of The Act, The Assessee Is In Appeal Before Us. 2. At The Outset, The Ld. Ar Of The Assessee Shri Sukhsagar Syal Brought To Our Notice That The Issue Is No Longer Res-Integra. According To Him, This Tribunal Has Already Taken A View On This Issue As To Whether The Cit(E) While Granting The Registration Approval U/S

For Appellant: Shri Sukhsagar SyalFor Respondent: Shri Samuel Pitta (Sr. AR)
Section 12ASection 80GSection 80G(5)

satisfied, pass an order in writing rejecting such application and also cancelling its approval after affording it a reasonable opportunity of being heard; 41. Further, the conditions specified in clauses (i) to (v) read as under- A.Ys.2022-23 to 2026-27 Fortess “(i) where the institution or fund derives

Remy Diamonds Private Limited, Mumbai vs. Principal Commissioner of Income Tax - 5, Mumbai

In the result, the appeals filed by the assessee are allowed for statistical purpose

ITA 3900/MUM/2018[2010-11]Status: DisposedITAT Mumbai21 Oct 2022AY 2010-11

Bench: Shri Aby T. Varkey, Jm & Shri S. Rifaur Rahman, Am आयकर अपील सं/ I.T.A. Nos. 3898 To 3900/Mum/2018 (निर्धारण वर्ा / Assessment Year: 2008-09 To 2010-11) Remy Diamonds Pvt. Ltd. बिधम/ The Principal Commissioner Gw-1060, G- Block, Bharat Of Income Tax-5 Vs. Diamond Bourse, Mumbai Aayakar Bhavan, M. K. Kurla Complex, Bandra (E), Road, Mumbai-400051 Mumbai-400051. आयकर अपील सं/ I.T.A. Nos. 5481 To 5483/Mum/2018 (निर्धारण वर्ा / Assessment Year: 2008-09 To 2010-11) Remy Diamonds Pvt. Ltd. बिधम/ Dcit, Circle-5(3)(1) Gw-1060, G- Block, Bharat Room No.573, Aayakar Vs. Diamond Bourse, Mumbai Bhavan, M. K. Road, Kurla Complex, Bandra (E), Mumbai-400020. Mumbai-400051. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aadcr2195R (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Hiren Vepari Revenue By: Smt. Mahita Nair (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 13/09/2022 घोषणा की तारीख /Date Of Pronouncement: 21/10/2022 आदेश / O R D E R Per Bench:

For Appellant: Shri Hiren VepariFor Respondent: Smt. Mahita Nair (Sr. AR)
Section 132Section 147Section 263

Officer is erroneous in so far as it is prejudicial to the interests of the revenue, he may, after giving the assessee an opportunity of being heard and after making or causing to be made such inquiry as he deems necessary, pass such order thereon as the circumstances

Remy Diamonds Private Limited, Mumbai vs. Principal Commissioner of Income Tax - 5, Mumbai

In the result, the appeals filed by the assessee are allowed for statistical purpose

ITA 3899/MUM/2018[2009-10]Status: DisposedITAT Mumbai21 Oct 2022AY 2009-10

Bench: Shri Aby T. Varkey, Jm & Shri S. Rifaur Rahman, Am आयकर अपील सं/ I.T.A. Nos. 3898 To 3900/Mum/2018 (निर्धारण वर्ा / Assessment Year: 2008-09 To 2010-11) Remy Diamonds Pvt. Ltd. बिधम/ The Principal Commissioner Gw-1060, G- Block, Bharat Of Income Tax-5 Vs. Diamond Bourse, Mumbai Aayakar Bhavan, M. K. Kurla Complex, Bandra (E), Road, Mumbai-400051 Mumbai-400051. आयकर अपील सं/ I.T.A. Nos. 5481 To 5483/Mum/2018 (निर्धारण वर्ा / Assessment Year: 2008-09 To 2010-11) Remy Diamonds Pvt. Ltd. बिधम/ Dcit, Circle-5(3)(1) Gw-1060, G- Block, Bharat Room No.573, Aayakar Vs. Diamond Bourse, Mumbai Bhavan, M. K. Road, Kurla Complex, Bandra (E), Mumbai-400020. Mumbai-400051. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aadcr2195R (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Hiren Vepari Revenue By: Smt. Mahita Nair (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 13/09/2022 घोषणा की तारीख /Date Of Pronouncement: 21/10/2022 आदेश / O R D E R Per Bench:

For Appellant: Shri Hiren VepariFor Respondent: Smt. Mahita Nair (Sr. AR)
Section 132Section 147Section 263

Officer is erroneous in so far as it is prejudicial to the interests of the revenue, he may, after giving the assessee an opportunity of being heard and after making or causing to be made such inquiry as he deems necessary, pass such order thereon as the circumstances

Remy Diamonds Private Limited, Mumbai vs. Principal Commissioner of Income Tax - 5, Mumbai

In the result, the appeals filed by the assessee are allowed for statistical purpose

ITA 3898/MUM/2018[2008-09]Status: DisposedITAT Mumbai21 Oct 2022AY 2008-09

Bench: Shri Aby T. Varkey, Jm & Shri S. Rifaur Rahman, Am आयकर अपील सं/ I.T.A. Nos. 3898 To 3900/Mum/2018 (निर्धारण वर्ा / Assessment Year: 2008-09 To 2010-11) Remy Diamonds Pvt. Ltd. बिधम/ The Principal Commissioner Gw-1060, G- Block, Bharat Of Income Tax-5 Vs. Diamond Bourse, Mumbai Aayakar Bhavan, M. K. Kurla Complex, Bandra (E), Road, Mumbai-400051 Mumbai-400051. आयकर अपील सं/ I.T.A. Nos. 5481 To 5483/Mum/2018 (निर्धारण वर्ा / Assessment Year: 2008-09 To 2010-11) Remy Diamonds Pvt. Ltd. बिधम/ Dcit, Circle-5(3)(1) Gw-1060, G- Block, Bharat Room No.573, Aayakar Vs. Diamond Bourse, Mumbai Bhavan, M. K. Road, Kurla Complex, Bandra (E), Mumbai-400020. Mumbai-400051. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aadcr2195R (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Hiren Vepari Revenue By: Smt. Mahita Nair (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 13/09/2022 घोषणा की तारीख /Date Of Pronouncement: 21/10/2022 आदेश / O R D E R Per Bench:

For Appellant: Shri Hiren VepariFor Respondent: Smt. Mahita Nair (Sr. AR)
Section 132Section 147Section 263

Officer is erroneous in so far as it is prejudicial to the interests of the revenue, he may, after giving the assessee an opportunity of being heard and after making or causing to be made such inquiry as he deems necessary, pass such order thereon as the circumstances

Dover India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-2(1)(1), Bangalore

In the result, appeal of the Assessee is partly allowed

ITA 460/BANG/2022[2017-18]Status: DisposedITAT Bangalore21 Oct 2022AY 2017-18

Bench: Shri N. V. Vasudevan & Shri Chandra Poojariit(Tp)A No.460/Bang/2022 Assessment Year : 2017-18 M/S. Dover India Private Limited, Vs. Dcit, Bagmane Laurel, 1St Floor, Circle – 2(1)(1), Block C, Bagmane Tech Park, Bengaluru. C. V. Raman Nagar, Bengaluru – 560 093. Pan : Aaaci 3920 N Appellant Respondent Assessee By : Shri. Chavali Narayanan, Ca Revenue By : Capt. Pradeep Arya, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 03.10.2022 Date Of Pronouncement : 21.10.2022 O R D E R Per N. V. Vasudevanthis Appeal By The Assessee Is Directed Against The Final Order Of Assessment Dated 29.03.2022 Of National Faceless Assessment Centre, Delhi, (Hereinafter Referred To As The Assessing Officer, “Ao” In Short) Passed U/S.143(3) Read With Section 144C(13) Of The Income Tax Act, 1961 (Act) In Relation To Assessment Year 2017-18. 2. The Assessee In Engaged In The Business Of Providing Software Development Services (Swd Services), To Its Wholly Owned Holding Company. In Terms Of The Provisions Of Sec.92-A Of The Act, The Assessee

For Appellant: Shri. Chavali Narayanan, CAFor Respondent: Capt. Pradeep Arya, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 144C(13)Section 92Section 92ASection 92B(1)Section 92CSection 92C(2)Section 92F

transaction or specified domestic transaction entered into by an assessee over whom the Assessing Officer exercises jurisdiction. The TPO, after due enquiry and opportunity of being heard, shall by order in writing determine the ALP in relation to the international transaction in accordance with provisions of section 92CA ... international transaction of rendering SWD services by the Assessee to its AE as per the directions contained in this order after affording opportunity of being heard to the Assessee. 17. In the result, appeal of the Assessee is partly allowed. Pronounced in the open court on the date mentioned

Medreich Limited, Bangalore vs. Assistant Commissioner of Income Tax, Central Circle-1(2), Bangalore

In the result, the appeal filed by the assessee stands allowed as indicated hereinabove

ITA 451/BANG/2022[2017-18]Status: DisposedITAT Bangalore21 Oct 2022AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 451/Bang/2022 Assessment Year : 2017-18 M/S. Medreich Ltd., No. 12/8, Medreich The Assistant House, Commissioner Of Saraswati Ammal Income Tax, Street, Central Circle – Maruti Seva Nagar, 1(2), Vs. Bangalore – 560 033. Bangalore. Pan: Aabcm1458Q Appellant Respondent : Shri Padam Chand Assessee By Khincha, Ca : Shri Praveen Karanth, Revenue By Cit-Dr Date Of Hearing : 27-07-2022 Date Of Pronouncement : 21-10-2022 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against The Final Assessment Order Passed By The Ld.Acit, Central Circle – 1(2), Bangalore Dated 26/04/2022 For A.Y. 2017-18 On Following Grounds Of Appeal: “General Ground 1.1 The Learned Assistant Commissioner Of Income Tax, Central Circle-1(2), Bangalore (`A0') Erred In Passing The Assessment Order Under Section 143(3) R.W.S 144C(13) Of The Income Tax Act, 1961 (`The Act) In The Manner Passed

For Respondent: Shri Padam Chand
Section 143(3)Section 14ASection 92B

reported in (2015) 276 CTR 445 by considering a credit of 90 days. Needless to say, the assessee will be allowed a reasonable opportunity of being heard in such fresh proceedings. Accordingly this ground raised by the assessee stands allowed for statistical purposes. 13. The next issue is in respect

M/.S Synamedia India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle- 6(1)(2), Bangalore

In the result, the appeal filed by assessee stands allowed in respect of the issues argued and considered hereinabove

ITA 2595/BANG/2019[2015-16]Status: DisposedITAT Bangalore21 Oct 2022AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 2595/Bang/2019 Assessment Year : 2015-16 M/S. Synamedia India Pvt. Ltd., Block 9A & 9B, The Deputy Pritech Park, Commissioner Of Survey No. 51-64/4, Income Tax, Sarjapur Outer Ring Circle – 6(1)(2), Road, Bengaluru. Vs. Bellandur Village, Bengaluru – 560 103. Pan: Aaccn1140K Appellant Respondent Assessee By : Shri Ankur Pai, Advocate : Shri Praveen Karanth, Revenue By Cit-Dr Date Of Hearing : 28-07-2022 Date Of Pronouncement : 21-10-2022 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against The Final Assessment Order Dated 29/10/2019 Passed By The Ld.Dcit, Circle – 6(1)(2), Bangalore For A.Y. 2014-15 On Following Grounds Of Appeal:

For Appellant: Shri Ankur Pai, Advocate
Section 143(2)

directed to compute the margins of the assessee under this segment afresh in accordance with law. Needless to say that proper opportunity of being heard must be granted to assessee. 20. Ground nos. 13-15 are in respect of charging notional interest on outstanding trade receivables. 20.1 From TP study ... reported in (2015) 276 CTR 445 by considering a credit of 60 days. Needless to say, the assessee will be allowed a reasonable opportunity of being heard in such fresh proceedings. Accordingly this ground raised by the assessee stands allowed for statistical purposes. 21. Ground nos. 16 & 17 are consequential