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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

Bijender Singh, Rohtak vs. Income Tax Officer Ward 3, Rohtak

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 2799/DEL/2025[2012-13]Status: DisposedITAT Delhi29 Dec 2025AY 2012-13

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharmabijender Singh, Vs. Income Tax Officer, C/O Shri Umang Sahai Aggarwal, Ward 3, Rohtak. 505, Maitri Apartments, Sector 09, Rohini, Delhi – 110 085. (Pan : Bzwps4631K) (Appellant) (Respondent) Assessee By : None Revenue By : Shri Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing : 10.11.2025 Date Of Order : 29.12.2025 Order Per S. Rifaur Rahman: 1. The Assessee Has Filed Appeal Against The Order Of The Learned Commissioner Of Income Tax (Appeals)/National Faceless Appeal Centre (Nfac), Delhi [“Ld. Cit(A)”, For Short] Dated 23.01.2025 For The Assessment Year 2012-13. 2. None Appeared On Behalf Of The Assessee & Also No Adjournment Application Was Filed. We Proceeded To Adjudicate The Issue With The Assistance Of Ld. Dr Of The Revenue. 3. At The Time Of Hearing, It Was Observed That That The Assessee Filed Appeal Before The Ld. Cit (A) With A Delay Of 750 Days & The Ld. Cit (A)

For Appellant: NoneFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Section 144

remit back the issues to the file of the Assessing Officer with the directions to decide the same afresh, after giving adequate opportunity of being heard to the assessee, for which Ld. DR has no objection. Assessee is directed to fully cooperate with the AO during the proceedings. We hold

Stage Door, New Delhi vs. CIT(Exemption), New Delhi

In the result, appeal of assessee in ITA No

ITA 1338/DEL/2025[2025-26]Status: DisposedITAT Delhi29 Dec 2025AY 2025-26

Bench: Shri Anubhav Sharma & Shri Naveen Chandra

For Appellant: NoneFor Respondent: Shri D.S. Sidhu, CIT-DR
Section 80G

file of the ld. CIT(E). The ld. CIT(E) is directed to decide the appeal afresh after affording a reasonable and adequate opportunity of being heard to the assessee and considering the evidences/material furnished by the assessee. The assessee is directed to cooperate with the proceedings and furnish documents/evidence

Khambhla Gram Vikas Samiti Trust, Kutch vs. CIT(Exemption), Ahmedabad

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

ITA 391/RJT/2025[NA]Status: DisposedITAT Rajkot26 Dec 2025

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 391/Rjt/2025 ("नधा"रण वष" / Assessment Year: (Na) Khambhla Gram Vikas Samiti Vs. Cit(Exemption), Room No.609, 6Th Floor, Aayakar Trust Post Kotda J Taluka Nakhatrana, Bhavan, Nr. Sachin Tower, 100Ft S. O. Nakhatrana, Road, Anandnagar-Prahladnagar Kutch (Guj) - 370615 Road, Ahmedabad-380015 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadtk9095Q (Appellant) (Respondent) Appellant By : Shri Kalpesh Doshi, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Cit(Dr) : 30/09/2025 Date Of Hearing Date Of Pronouncement : 26/12/2025 आदेश / O R D E R Per, Dinesh Mohan Sinha, Jm: This Appeal Is Filed By The Assessee As Against The Rejection Order Dated 25.03.2023 Passed By The Commissioner Of Income Tax (Exemption), Ahmedabad Denying Registration Under Section 12Ab Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) In Form 10Ab Under Rule 17A Of The I.T. Rules, 1962. (Ita 2. Grounds Of Appeal Raised By The Assessee, Are As Follows: “1. That, The Learned Cit(Exemption) Has Failed To Grant Proper Opportunity Of Being Heard & Has Wrongly Rejected The Application Filed In Form No. 10Ab For Granting Registration U/S 12A Of The I.T. Act, 1961. Khambla Gram Vikas Samiti Trust

For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)
Section 12A

Grounds of appeal raised by the assessee, are as follows: “1. That, the learned CIT(Exemption) has failed to grant proper opportunity of being heard and has wrongly rejected the application filed in form no. 10AB for granting registration u/s 12A of the I.T. Act, 1961. Khambla Gram Vikas Samiti ... note that it is settled law that principles of natural justice and fair play require that the affected party is granted sufficient opportunity of being heard to contest his case. Therefore, without delving much deeper into the merits ofthe case, in the interest of justice, we restore the matter back

Mbg Commodities Private Limited, Hyderabad vs. ACIT., Circle -5(1), Hyderabad

ITA 657/HYD/2025[2014-15]Status: DisposedITAT Hyderabad26 Dec 2025AY 2014-15

Bench: Us:

For Appellant: Shri B. Satyanarayana, C.AFor Respondent: Ms. K. Haritha, CIT-DR
Section 142(1)Section 143(2)Section 144BSection 147Section 148Section 69A

documentary evidence in the course of the set-aside proceedings, the same shall be duly confronted to the assessee company, and a reasonable opportunity of being heard shall be afforded to it before drawing any adverse inference. Also, the assessee company shall, in the course of the set aside

M/S Thdc India Limited, Rishikesh vs. PCIT, Dehradun

Appeal of the assessee is partly allowed

ITA 69/DDN/2024[2020-21]Status: DisposedITAT Dehradun24 Dec 2025AY 2020-21

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal

Section 142(1)Section 143(2)Section 143(3)Section 234ASection 250Section 251(1)(a)Section 270ASection 80

dissatisfaction as to the completeness or correctness of the books of accounts of the assessee and reject the same after giving an opportunity of being heard. In the present case, no deformity or irregularity has been pointed out by the Assessing Officer in the books of accounts, however, Assessing Officer

Shri Ram Gour, Shivpuri vs. Income Tax Officer Ashok Nagar, Gwalior

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

ITA 486/AGR/2025[2017-18]Status: DisposedITAT Agra24 Dec 2025AY 2017-18

Bench: : Shri S. Rifaur Rahmanassessment Year: 2017-18

Section 143(3)Section 69A

additional ground raised by the assessee as well as on merits by a speaking order after giving proper opportunity of being heard the to the assessee. 6. In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 17.12.2025 and reduced

Rajeev Chauhan, Gadiwan Mainpuri vs. ITO Ward2(4)5 Mainpuri, Kachehari Road Mainpuri

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

ITA 438/AGR/2025[2017-2018]Status: DisposedITAT Agra24 Dec 2025AY 2017-2018

Bench: : Shri S. Rifaur Rahman

Section 115BSection 143(2)Section 143(3)Section 271ASection 69A

novo assessment as well as penalty to the file of Assessing Officer with a direction to complete the assessment after giving proper opportunity of being heard to the assessee. At the same time, I direct the assessee also to cooperate with the lower authority without taking any unnecessary adjournments

Rajeev Chauhan, Gadiwan Mainpuri vs. ITO Ward 2(2)5 Mainpuri, Mainpuri

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

ITA 437/AGR/2025[2017-2018]Status: DisposedITAT Agra24 Dec 2025AY 2017-2018

Bench: : Shri S. Rifaur Rahman

Section 115BSection 143(2)Section 143(3)Section 271ASection 69A

novo assessment as well as penalty to the file of Assessing Officer with a direction to complete the assessment after giving proper opportunity of being heard to the assessee. At the same time, I direct the assessee also to cooperate with the lower authority without taking any unnecessary adjournments

Ravi Prakash Yadav, Durg vs. ITO, Ward-2(1), Durg

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

ITA 527/RPR/2025[2014-15]Status: DisposedITAT Raipur24 Dec 2025AY 2014-15

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.527/Rpr/2025 "नधा"रण वष" /Assessment Year : 2014-15 Ravi Prakash Yadav C/O. Ravi Gas Agency, Main Road, Kailash Nagar, Bhilai, Durg-490 026 (C.G.) Pan: Abopy1043J

For Appellant: Shri Veekaas S Sharma, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 250Section 5

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

Ashok Kumar Khathuria, 105 Kranti Kriplani Nagar vs. CIT(A), Delhi

Appeal is allowed for statistical purpose

ITA 230/IND/2025[2013-2014]Status: DisposedITAT Indore24 Dec 2025AY 2013-2014

Bench: Shri Siddhartha Nautiyal

Section 144Section 147Section 251Section 50C

ignoring the adjournment application filed by the appellant, such action of the Ld. CIT(A) is against the principal of natural justice and opportunity of being heard. 4. That, the Ld. CIT(A) erred to sustain the order passed by the Ld. A.O. by making addition

Ranjeet Singh, Kurukshetra vs. ITO Ward-1, Kurushetra, Kurukshetra

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

ITA 271/CHANDI/2025[2020-2021]Status: DisposedITAT Chandigarh24 Dec 2025AY 2020-2021

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. MANOJ KUMAR AGGARWAL (Accountant Member)

For Appellant: Shri Abhinav Gupta, Advocate (Virtual Mode)For Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR
Section 144Section 144BSection 69A

requested documents, including Khatauni, bank statements, and evidence of agricultural sales, without seeking any unnecessary adjournments. (iii) The AO shall provide a reasonable opportunity of being heard to the assessee and pass a speaking order on the merits of the agricultural income claim in accordance with

Maa Durga Gumti Mandir Gaushala Trust, Kurukshetra vs. The CIT Exemptions, Chandigarh

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

ITA 1391/CHANDI/2025[2026-2027]Status: DisposedITAT Chandigarh24 Dec 2025AY 2026-2027

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. MANOJ KUMAR AGGARWAL (Accountant Member)

For Appellant: Shri Kushal Chopra, C.A (Virtual Mode)For Respondent: Smt. Tarundeep Kaur, CIT DR
Section 12ASection 12A(1)Section 12A(1)(ac)

आयकरअपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH

Waves Tradeline Private Limited, Ahmedabad vs. The ITO, Ward-4(1)(1), Ahmedabad

The appeals of the assessee are allowed

ITA 1230/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad24 Dec 2025AY 2017-18

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

Section 144BSection 147Section 148Section 148ASection 149(1)(b)Section 68

appeal: - “1. The Ld. CIT(A) has erred in law and facts while disallowing appellant ground that the Ld. AO has not granted opportunity of being heard before passing assessment order u/s.147 read with section 144B as the Ld. AO ITA Nos.1228, 1229 & 1230/Ahd/2025 (Assessment Years ... given only three days to reply Show cause notice for such huge addition which shows that the Ld. AO has not given proper opportunity of being heard to the appellant which is against the principal of natural justice, and on the basis of facts and law the assessment order passed

Waves Tradeline Private Limited, Ahmedabad vs. The ITO, Ward-4(1)(1), Ahmedabad

ITA 1229/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad24 Dec 2025AY 2016-17

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

Section 144BSection 147Section 148Section 148ASection 149(1)(b)Section 68

appeal: - "1. The Ld. CIT(A) has erred in law and facts while disallowing appellant ground that the Ld. AO has not granted opportunity of being heard before passing assessment order u/s.147 read with section 144B as the Ld. AO has given show cause notice ... given only three days to reply Show cause notice for such huge addition which shows that the Ld. AO has not given proper opportunity of being heard to the appellant which is against the principal of natural justice, and on the basis of facts and law the assessment order passed

Waves Tradeline Private Limited, Ahmedabad vs. The ITO, Ward-4(1)(1), Ahmedabad

The appeals of the assessee are allowed

ITA 1228/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad24 Dec 2025AY 2015-16

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

Section 144BSection 147Section 148Section 148ASection 149(1)(b)Section 68

appeal: - “1. The Ld. CIT(A) has erred in law and facts while disallowing appellant ground that the Ld. AO has not granted opportunity of being heard before passing assessment order u/s.147 read with section 144B as the Ld. AO ITA Nos.1228, 1229 & 1230/Ahd/2025 (Assessment Years ... given only three days to reply Show cause notice for such huge addition which shows that the Ld. AO has not given proper opportunity of being heard to the appellant which is against the principal of natural justice, and on the basis of facts and law the assessment order passed

Sabarmati Gas Limited, Gandhinagar vs. Pr.CIT, Ahmedabad-3, Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 1219/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad24 Dec 2025AY 2020-21

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaassessment Year 2020-21

For Appellant: Shri S.N. Soparkar, Sr. A.RFor Respondent: Shri Ashesh Rajesh Rewar, CIT-D.R
Section 263Section 32(1)Section 32(1)(iia)Section 80G

Deduction u/s 80G of Rs. 2,00,00,000/-as per grounds of appeal attached 4. Disallowance of rental expense without providing opportunity of being heard as per grounds of appeal attached.” 3. The assessee company filed original return of income declaring income

Relangi Lakshmi Sarada, Rajahmundry vs. ITO, Ward-11(1), Hyderabad

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1724/HYD/2025[2018-19]Status: DisposedITAT Hyderabad24 Dec 2025AY 2018-19

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1724/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2018-19) Smt. Relangi Lakshmi Vs. Income Tax Officer Sarada, Rajahmundry Ward – 11(1) Pan:Bwops0229N Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocate A Aruna राज" व "ारा/Revenue By:: Shri S. Arun Kumar, Sr. Dr सुनवाई की तारीख/Date Of Hearing: 16/12/2025 घोषणा की तारीख/Pronouncement: 24/12/2025 आदेश/Order Per Madhusudan Sawdia, A.M.:

For Appellant: Advocate A ArunaFor Respondent: : Shri S. Arun Kumar, Sr. DR
Section 144BSection 147Section 148Section 151Section 151A

that the dismissal of the appeal by the Ld. CIT(A) without considering the material placed on record and without affording a proper opportunity of being heard is not in accordance with law. She accordingly prayed that the grounds raised by the assessee be adjudicated on merits and the appeal ... adopted a casual and mechanical approach in dismissing the appeal without sincerely considering the material available on record and without granting an effective opportunity of being heard to the assessee. Dismissal of an appeal on such technical Page 6 of 8 ITA No 1724 of 2025 Relangi Lakshmi Sarada grounds

Somireddy Sudhakar Reddy, Ibrahimpatnam vs. ITO., Ward-9(1), Hyderabad

In the result, appeal of the Assessee is allowed

ITA 1505/HYD/2025[2017-18]Status: DisposedITAT Hyderabad24 Dec 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1505/Hyd/2025 Assessment Year 2017-2018 Somireddy Sudhakar The Income Tax Officer, Reddy, Ibrahimpatnam Vs. Ward-9(1), Pin -501 506. R R Dist. Hyderabad. Pan Bghps3108R (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Sri Mohd. Afzal, Advocate राज" व "ारा /Revenue By: Sri Abhinav Pittal, Sr. Ar

For Appellant: Sri Mohd. Afzal, AdvocateFor Respondent: Sri Abhinav Pittal, Sr. AR
Section 269SSection 269TSection 271DSection 274

imposition of penalty shall be passed- 11 ITA.No.1505/Hyd./2025 (a) unless the assessee has been heard, or has been given a reasonable opportunity of being heard; (b) after the expiry of six months from the end of the month in which the order of the Commissioner (Appeals

Thulasi Chamarthy, Chittoor vs. Income Tax Officer, Ward - 1, Chittoor

In the result, the appeal filed by the assessee is allowed in terms of our aforesaid observations

ITA 1374/HYD/2025[2018-19]Status: DisposedITAT Hyderabad24 Dec 2025AY 2018-19
Section 147Section 148Section 148ASection 151Section 250Section 54Section 54F

approval of specified authority, with respect to the information which suggests that the income chargeable to tax has escaped assessment; (b) provide an opportunity of being heard to the assessee, with the prior approval of specified authority, by serving upon him a notice to show cause within such time ... approval of specified authority, with respect to the information which suggests that the income chargeable to tax has escaped assessment; (ii) provide an opportunity of being heard to the assessee, with the prior approval of specified authority; (iii) consider the reply of the assessee furnished, if any, in response

Malleshwari Naramulla, Ranga Reddy vs. ITO., Ward-2(1), Hyderabad

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1195/HYD/2025[2016-17]Status: DisposedITAT Hyderabad24 Dec 2025AY 2016-17

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1195/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2016-17) Smt. Malleshwari Vs. Income Tax Officer Naramulla Ward 2(1) Ranga Reddy Hyderabad Pan:Aulpn5122B (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocates Snsr Chinmai & S Sandhya राज" व "ारा/Revenue By:: Shri T. Venkanna, Sr. Dr सुनवाई की तारीख/Date Of Hearing: 16/12/2025 घोषणा की तारीख/Pronouncement: 24/12/2025 आदेश/Order Per Madhusudan Sawdia, A.M.:

For Appellant: Advocates SNSR Chinmai and S SandhyaFor Respondent: : Shri T. Venkanna, Sr. DR
Section 144Section 147Section 148Section 234ASection 234BSection 271(1)(b)

appeal on merits. The Ld. CIT(A) is directed to adjudicate the appeal afresh in accordance with law after providing adequate opportunity of being heard to the assessee. The assessee shall be at liberty to file all documentary evidence and submissions in support of his claims. At the same time