“opportunity of being heard”

Jjc Beach Side, Vile Parle-West vs. Commissioner of Income Tax Appeal NFAC, Delhi

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

Bench: Shri Vikas Awashty & Shri Amarjit Singhjjc Beach Side Vs. Commissioner Of Income B/2, 76, Snehadhara Tax(A) Nfac, Building, Dadabhai Delhi- 110001 Cross Road, No. 3, Vile Parle – (West) 400056 "थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aabaj4012D Appellant .. Respondent

facts and circumstances of the case and in Law, Ld. CIT(A) erred in passing the appeal order ex-parte without allowing adequate opportunity of being heard; 2.0 On facts and circumstances of the case and in Law, Ld. CIT(A) erred in confirming the addition u/s.69A r.w.s. 115BBE

Siddque Ahmed Abbasali Chodhary, Mumbai vs. ITO WD 21(3)(2), Mumbai

In the result, appeal filed by the assessee is allowed for statistical purposes and appeal of the Revenue is dismissed”

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2009-10 Siddique Ahmed Abbasali Chowdhary, Ito Wd 21(3)(2), A-3, Yari D’Souza Nagar Chs Ltd., 90 Bandra Kurla Complex, Feet Road, Sakinaka, Vs. Mumbai-400051. Mumbai-400072. Pan No. Anlpk 3359 A Appellant Respondent

examine afresh by duly considering the cash book prepared by the assessee and take appropriate decision in accordance with law, after providing adequate opportunity of being heard to the assessee. 8. In the result, appeal filed by the assessee is allowed for statistical purposes and appeal of the Revenue

Mr.Kantilal Jain, Mumbai vs. Income Tax Officer-19(2)(2), Mumbai

In the result, this appeal filed by the assessee stands partly allowed

Bench: Shri Shamim Yahya (Am)

parte order framed on 30.4.2019. Later on the same was recalled on assessee’s Miscellaneous Application to give the assessee an opportunity of being heard. After the recall appeal has been fixed on four occasions but none has appeared. Hence, I disposed of the appeal by hearing learned Departmental Representative

Bhavani Gems P. Ltd., Mumbai vs. Pr. CIT -5, Mumbai

Accordingly, appeal filed by the assessee is allowed

Bench: Shri Prashant Maharishi, Am & Shri Amarjit Singh, Jm Bhavani Gems Private Limited The Pr. Commissioner Of Income Dw–1370, G–Block West Core, Tax–5, Room No. 515, 5Th Floor, Bharat Diamond Bourse, Bandra Aayakar Bhavan, M.K. Road, Vs. Kurla Complex, Bandra (East), Mumbai–400 020 Mumbai–400 051 (Appellant) (Respondent) Pan No. Aaecb9471D

specified domestic transactions or they do not impact the income of the taxpayer. In the above three situations, the AO must provide an opportunity of being heard to the taxpayer before recording his satisfaction or otherwise. In case no objection is raised by the taxpayer to the applicability of Chapter

M/S.Balaji Bullion & Commodities (India) Private Limited, Mumbai vs. DCIT Central Circle-40, Mumbai

In the result, both the appeals are allowed

Bench: Shri Prashant Maharishi, Am & Shri Amarjit Singh, Jm Balaji Bullion & Commodities The Dy. Commissioner Of (India) Private Limited Income–Tax, 118/120, 3Rd Floor, Ashoka Central Circle–40, Vs. House Zavri Baazar, Mumbai Mumbai-400 002 (Appellant) (Respondent) Pan No. Aadcbo236F Balaji Universal Tradelinks P. The Dy. Commissioner Of Ltd. Income–Tax, 118/120, 3Rd Floor, Ashoka Central Circle–40, Vs. House Zavri Baazar, Mumbai Mumbai-400 002

return of the books of account or other documents and the Board may, after giving the applicant an opportunity of being heard, pass such orders as it thinks fit. (11) [***] (11A) [***] (12) [***] [(13) The provisions of the Code of Criminal Procedure, 1973 (2 of 1974), relating to searches and seizure

Hsbc Asset Management (India) Private Limited, Mumbai vs. Income Tax Officer 1(1)(2), Mumbai

In the result, ground no.1 raised by assessee is allowed and assessment order framed found to be without jurisdiction

Bench: Shri Rahul Chaudhary & Shri Gagan Goyalhsbc Asset Management (India) Pvt. Ltd. 3Rd Floor, Mercantile Bank Chamber, 16 Veer Nariman, Mumbai-400001 Pan: Aabch0007N ...... Appellant Vs. Ito-1(1)(2) Mumbai. ..... Respondent Appellant By : Sh. Niraj Sheth, Ar Respondent By : Sh. Tejinder Pal Singh Anand, Sr. Dr Date Of Hearing : 28/02/2022 Date Of Pronouncement : 29/04/2022 Order Per Gagan Goyal, A.M: This Appeal By The Assessee Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-6, Mumbai [Hereinafter Referred To As ‘The Cit (A)’] Vide Order Dated 13.10.2017 For The Assessment Year (Ay) 2008-09. The Assessee Has Raised The Following Grounds Of Appeal: The Following Grounds Of Appeal Are Distinct & Separate & Without Prejudice To Each Other. 1. On The Facts & In Law, The Commissioner Of Income-Tax (Appeals) - 6, Mumbai [‘Cit(A)’] Erred In Upholding The Reassessment Proceedings Under Section 148 Of The Income-Tax Act, 1961 (‘The Act’) Initiated After Four Years From The End Of Relevant Assessment Year, Without Appreciating The Fact That Assessment Under Section 143(3) Was Made & The Appellant Had Disclosed Fully & Truly All Material Facts Necessary

case of Asian Paints Ltd (supra) would amount to Contempt of Court. Further, we request Your Good self to give us an opportunity of being heard to grant us a personal opportunity of hearing, in case Your Good self decides otherwise.” 19 10. We have gone through the records before

Apurva Avarsekar, Mumbai vs. ACIT Cent. Cir. 8(2) (Erstwhile ACIT, Cent. Cir. - 45), Mumbai

In the result, the appeals by the four assessees namely Mrs

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2012-13 Mrs. Shweta Avarsekar, Asst. Commissioner Of Income Tax, 1401, 14Th Floor, Pushpanjali Central Circle-8(2), Mumbai Apartment, Old Prabhadevi, Vs. (Erstwhile, The Asst. Commissioner Mumbai-400025. Of Income Tax, Central Circle-45) Pan No. Aaepa 2258 E Appellant Respondent Assessment Year: 2012-13 Mrs. Pushpa Avarsekar, Asst. Commissioner Of Income Tax, 13Th Floor, Pushpanjali Apartment, Central Circle-8(2), Mumbai Old Prabhadavi Road, Prabhadavi, Vs. (Erstwhile, The Asst. Commissioner Mumbai-400025. Of Income Tax, Central Circle-45) Pan No. Aacpa 1273 F Appellant Respondent Assessment Year: 2012-13 Mr. Ashish Avarsekar, Asst. Commissioner Of Income Tax, 13Th Floor, 1252, Pushpanjali Central Circle-8(2), Mumbai Apartment, Old Prabhadevi, Vs. (Erstwhile, The Asst. Commissioner Prabhadevi, Of Income Tax, Central Circle-45) Mumbai-400025. Pan No. Aaapa 6084 A Appellant Respondent Assessment Year: 2012-13

Income-tax Act, 1922, the Income-tax Appellate Tribunal may, after giving both parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit. The power conferred by that sub-section is wide, but it is still a judicial power which must be exercised ... account or otherwise. Accordingly, we restore the appeal to the file of the Ld. Assessing Officer for deciding a fresh after providing adequate opportunity of being heard. Mrs. Shweta Avarsekar & Four Others 13.10 The appeal is accordingly allowed for statistical purposes. 14. In the result, the appeals by the four

Joint CIT (OSD) Cent Cir. 1(4), Mumbai vs. Grasim Industries Ltd., Mumbai

In the result, all the appeals of the Revenue are dismissed

remit this issue to the record of the Assessing Officer to consider and decide the same as per law and after giving reasonable opportunity of being heard to the assessee.‖ 3.1. It is pertinent to note that against this order of the Tribunal in the first round of proceedings ... restored to file of the ld AO to M/s. Grasim Industries Ltd., consider and decide the same as per law after giving opportunity of being heard to the assessee. This tribunal order in the first round of proceedings was not challenged by the revenue before the Hon‟ble High Court

Kishore Avarsekar, Mumbai vs. Asst CIT Cen Cir 8(2), Mumbai

In the result, the appeals by the four assessees namely Mrs

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2012-13 Mrs. Shweta Avarsekar, Asst. Commissioner Of Income Tax, 1401, 14Th Floor, Pushpanjali Central Circle-8(2), Mumbai Apartment, Old Prabhadevi, Vs. (Erstwhile, The Asst. Commissioner Mumbai-400025. Of Income Tax, Central Circle-45) Pan No. Aaepa 2258 E Appellant Respondent Assessment Year: 2012-13 Mrs. Pushpa Avarsekar, Asst. Commissioner Of Income Tax, 13Th Floor, Pushpanjali Apartment, Central Circle-8(2), Mumbai Old Prabhadavi Road, Prabhadavi, Vs. (Erstwhile, The Asst. Commissioner Mumbai-400025. Of Income Tax, Central Circle-45) Pan No. Aacpa 1273 F Appellant Respondent Assessment Year: 2012-13 Mr. Ashish Avarsekar, Asst. Commissioner Of Income Tax, 13Th Floor, 1252, Pushpanjali Central Circle-8(2), Mumbai Apartment, Old Prabhadevi, Vs. (Erstwhile, The Asst. Commissioner Prabhadevi, Of Income Tax, Central Circle-45) Mumbai-400025. Pan No. Aaapa 6084 A Appellant Respondent Assessment Year: 2012-13

Income-tax Act, 1922, the Income-tax Appellate Tribunal may, after giving both parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit. The power conferred by that sub-section is wide, but it is still a judicial power which must be exercised ... account or otherwise. Accordingly, we restore the appeal to the file of the Ld. Assessing Officer for deciding a fresh after providing adequate opportunity of being heard. Mrs. Shweta Avarsekar & Four Others 13.10 The appeal is accordingly allowed for statistical purposes. 14. In the result, the appeals by the four

Ashish Avarsekar, Mumbai vs. Asst CIT Cen Cir 8(2), Mumbai

In the result, the appeals by the four assessees namely Mrs

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2012-13 Mrs. Shweta Avarsekar, Asst. Commissioner Of Income Tax, 1401, 14Th Floor, Pushpanjali Central Circle-8(2), Mumbai Apartment, Old Prabhadevi, Vs. (Erstwhile, The Asst. Commissioner Mumbai-400025. Of Income Tax, Central Circle-45) Pan No. Aaepa 2258 E Appellant Respondent Assessment Year: 2012-13 Mrs. Pushpa Avarsekar, Asst. Commissioner Of Income Tax, 13Th Floor, Pushpanjali Apartment, Central Circle-8(2), Mumbai Old Prabhadavi Road, Prabhadavi, Vs. (Erstwhile, The Asst. Commissioner Mumbai-400025. Of Income Tax, Central Circle-45) Pan No. Aacpa 1273 F Appellant Respondent Assessment Year: 2012-13 Mr. Ashish Avarsekar, Asst. Commissioner Of Income Tax, 13Th Floor, 1252, Pushpanjali Central Circle-8(2), Mumbai Apartment, Old Prabhadevi, Vs. (Erstwhile, The Asst. Commissioner Prabhadevi, Of Income Tax, Central Circle-45) Mumbai-400025. Pan No. Aaapa 6084 A Appellant Respondent Assessment Year: 2012-13

Income-tax Act, 1922, the Income-tax Appellate Tribunal may, after giving both parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit. The power conferred by that sub-section is wide, but it is still a judicial power which must be exercised ... account or otherwise. Accordingly, we restore the appeal to the file of the Ld. Assessing Officer for deciding a fresh after providing adequate opportunity of being heard. Mrs. Shweta Avarsekar & Four Others 13.10 The appeal is accordingly allowed for statistical purposes. 14. In the result, the appeals by the four

Pushpa Avarsekar, Mumbai vs. Asst CIT Cen Cir 8(2), Mumbai

In the result, the appeals by the four assessees namely Mrs

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2012-13 Mrs. Shweta Avarsekar, Asst. Commissioner Of Income Tax, 1401, 14Th Floor, Pushpanjali Central Circle-8(2), Mumbai Apartment, Old Prabhadevi, Vs. (Erstwhile, The Asst. Commissioner Mumbai-400025. Of Income Tax, Central Circle-45) Pan No. Aaepa 2258 E Appellant Respondent Assessment Year: 2012-13 Mrs. Pushpa Avarsekar, Asst. Commissioner Of Income Tax, 13Th Floor, Pushpanjali Apartment, Central Circle-8(2), Mumbai Old Prabhadavi Road, Prabhadavi, Vs. (Erstwhile, The Asst. Commissioner Mumbai-400025. Of Income Tax, Central Circle-45) Pan No. Aacpa 1273 F Appellant Respondent Assessment Year: 2012-13 Mr. Ashish Avarsekar, Asst. Commissioner Of Income Tax, 13Th Floor, 1252, Pushpanjali Central Circle-8(2), Mumbai Apartment, Old Prabhadevi, Vs. (Erstwhile, The Asst. Commissioner Prabhadevi, Of Income Tax, Central Circle-45) Mumbai-400025. Pan No. Aaapa 6084 A Appellant Respondent Assessment Year: 2012-13

Income-tax Act, 1922, the Income-tax Appellate Tribunal may, after giving both parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit. The power conferred by that sub-section is wide, but it is still a judicial power which must be exercised ... account or otherwise. Accordingly, we restore the appeal to the file of the Ld. Assessing Officer for deciding a fresh after providing adequate opportunity of being heard. Mrs. Shweta Avarsekar & Four Others 13.10 The appeal is accordingly allowed for statistical purposes. 14. In the result, the appeals by the four

Shweta Avarsekar, Mumbai vs. Asst CIT Cen Cir 8(2), Mumbai

In the result, the appeals by the four assessees namely Mrs

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2012-13 Mrs. Shweta Avarsekar, Asst. Commissioner Of Income Tax, 1401, 14Th Floor, Pushpanjali Central Circle-8(2), Mumbai Apartment, Old Prabhadevi, Vs. (Erstwhile, The Asst. Commissioner Mumbai-400025. Of Income Tax, Central Circle-45) Pan No. Aaepa 2258 E Appellant Respondent Assessment Year: 2012-13 Mrs. Pushpa Avarsekar, Asst. Commissioner Of Income Tax, 13Th Floor, Pushpanjali Apartment, Central Circle-8(2), Mumbai Old Prabhadavi Road, Prabhadavi, Vs. (Erstwhile, The Asst. Commissioner Mumbai-400025. Of Income Tax, Central Circle-45) Pan No. Aacpa 1273 F Appellant Respondent Assessment Year: 2012-13 Mr. Ashish Avarsekar, Asst. Commissioner Of Income Tax, 13Th Floor, 1252, Pushpanjali Central Circle-8(2), Mumbai Apartment, Old Prabhadevi, Vs. (Erstwhile, The Asst. Commissioner Prabhadevi, Of Income Tax, Central Circle-45) Mumbai-400025. Pan No. Aaapa 6084 A Appellant Respondent Assessment Year: 2012-13

Income-tax Act, 1922, the Income-tax Appellate Tribunal may, after giving both parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit. The power conferred by that sub-section is wide, but it is still a judicial power which must be exercised ... account or otherwise. Accordingly, we restore the appeal to the file of the Ld. Assessing Officer for deciding a fresh after providing adequate opportunity of being heard. Mrs. Shweta Avarsekar & Four Others 13.10 The appeal is accordingly allowed for statistical purposes. 14. In the result, the appeals by the four