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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

M/S Sami-Sabinsa Group Limited (Formerly Sami Labs Limited), Bangalore vs. Deputy Commissioner of Income Tax Circle-6(1)(1), Bangalore

In the result, appeals filed by assessee for both the years stands partly allowed for statistical purposes

ITA 2764/BANG/2017[2013-14]Status: DisposedITAT Bangalore18 Feb 2022AY 2013-14

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A Nos. 2764/Bang/2017 & 3353/Bang/2018 Assessment Years : 2013-14 & 2014-15 M/S. Sami –Sabinsa Group Ltd. (Formerly The Deputy Sami Labs Ltd.), Commissioner Of No. 19/1 & 19/2, I Main, Income Tax, Ii Phase, Circle 6 (1)(1), Peenya Industrial Area, Vs. Bangalore. Bangalore – 560 058. Pan: Aadcs2549E Appellant Respondent Assessee By : Ms. Bhavya Bansal, Ca : Shri Manjunath Karkihalli, Revenue By Cit-Dr Date Of Hearing : 15-02-2022 Date Of Pronouncement : 18-02-2022 Order Per Beena Pillaipresent Appeals Filed By Assessee Against The Final Assessment Order Undated For A.Y. 2013-14 & 23.10.2018 For A.Y. 2014-15 Passed By Ld.Dcit, Circle – 6 (1)(1), Bangalore. The Above Appeals Are Disposed Of By Way Of A Common Order As Common Issues Arises On Identical Facts. For The Sake Of Convenience, We Are Reproducing The Grounds Raised By Assessee For Assessment Year 2013-14. Page 2 Of 7 It(Tp)A Nos. 2764/Bang/2017 & 3353/Bang/2018

For Appellant: Ms. Bhavya Bansal, CA
Section 92BSection 92C

directions hereinabove. These grounds may be considered by the Ld.AO/TPO afresh in the remand proceedings. Needless to say that proper opportunity of being heard needs to be granted to assessee. Accordingly, grounds raised by assessee stands partly allowed for statistical purposes. In the result, appeals filed by assessee

DCIT 7(1)(1), Mumbai vs. Goldman Sachs (India) Securities P.Tl, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 1546/MUM/2015[2010-11]Status: DisposedITAT Mumbai17 Feb 2022AY 2010-11

Bench: Mrs. Diva Singh & Shri Rifaur Rahmangoldman Sachs (India) Dy.Cit-7(1)(1), Securities Pvt. Ltd. Room No. 522, Aayakar Bhavan, 951 A, Rational House, Vs M.K. Road, Mumbai-400020. Appasaheb Marathe Marg, Prabhadevi, Mumbai-400025. Pan: Aafca6819F अपीलाथ"/Appellant ""यथ"/Respondent & Dy.Cit-7(1)(1), Goldman Sachs (India) Securities Room No. 522, Aayakar Pvt. Ltd. Bhavan, Vs 951 A, Rational House, M.K. Road, Mumbai-400020. Appasaheb Marathe Marg, Prabhadevi, Mumbai-400025. Pan: Aafca6819F अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Sh. Percy J. Pardiwalla, Sr. Advocate Sh. M. Aggarwal, Advocate Revenue By : Sh. Yogesh Kamat, Cit-Dr Date Of Hearing : 25.11.2021 Date Of Pronouncement : 17.02.2022

For Appellant: Sh. Percy J. Pardiwalla, Sr. AdvocateFor Respondent: Sh. Yogesh Kamat, CIT-DR
Section 133Section 143(3)Section 144C(13)

Ground No. 1(h)]; using information u/s 133(6) without providing copy of the questions sent and answers received; and denial of opportunity of being heard thereon [Ground No. 1(i)] all these grounds raised may be considered to be vehemently agitated by the assessee and are not being given ... placed on the so called opportunity provided by the TPO is misplaced and misdirected. The adjudicating authority, it goes without saying giving an opportunity of being heard is required to give a fair hearing, pass a speaking order addressing the objections. Otherwise, it becomes a meaningless e xercise if facts

Goldman Sachs (India) Securities P.Ltd, Mumbai vs. DCIT RG 7(1)(1), Mumbai

In the result, appeal of the Revenue is dismissed

ITA 1115/MUM/2015[2010-11]Status: DisposedITAT Mumbai17 Feb 2022AY 2010-11

Bench: Mrs. Diva Singh & Shri Rifaur Rahmangoldman Sachs (India) Dy.Cit-7(1)(1), Securities Pvt. Ltd. Room No. 522, Aayakar Bhavan, 951 A, Rational House, Vs M.K. Road, Mumbai-400020. Appasaheb Marathe Marg, Prabhadevi, Mumbai-400025. Pan: Aafca6819F अपीलाथ"/Appellant ""यथ"/Respondent & Dy.Cit-7(1)(1), Goldman Sachs (India) Securities Room No. 522, Aayakar Pvt. Ltd. Bhavan, Vs 951 A, Rational House, M.K. Road, Mumbai-400020. Appasaheb Marathe Marg, Prabhadevi, Mumbai-400025. Pan: Aafca6819F अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Sh. Percy J. Pardiwalla, Sr. Advocate Sh. M. Aggarwal, Advocate Revenue By : Sh. Yogesh Kamat, Cit-Dr Date Of Hearing : 25.11.2021 Date Of Pronouncement : 17.02.2022

For Appellant: Sh. Percy J. Pardiwalla, Sr. AdvocateFor Respondent: Sh. Yogesh Kamat, CIT-DR
Section 133Section 143(3)Section 144C(13)

Ground No. 1(h)]; using information u/s 133(6) without providing copy of the questions sent and answers received; and denial of opportunity of being heard thereon [Ground No. 1(i)] all these grounds raised may be considered to be vehemently agitated by the assessee and are not being given ... placed on the so called opportunity provided by the TPO is misplaced and misdirected. The adjudicating authority, it goes without saying giving an opportunity of being heard is required to give a fair hearing, pass a speaking order addressing the objections. Otherwise, it becomes a meaningless e xercise if facts

Kennametal Inc, Bangalore vs. Assistant Commissioner of Income Tax (International Taxation), Circle-1(2), Bangalore

In the result, the appeal for AY 2014-15 is treated as allowed for statistical purpose while the appeal for AY 2012-13

ITA 35/BANG/2021[2017-18]Status: DisposedITAT Bangalore16 Feb 2022AY 2017-18

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranit(It)A No.35/Bang/2021 Assessment Year :2017-18 M/S. Kennametal Inc., Vs. Acit (International Taxation), C/O. Kennametal India, Circle – 1(2), 8/9Th Mile, Tumkur Road, Bengaluru. Bengaluru – 560 073. Pan: Aacck 6397 B Assessee Respondent Assessee By : Shri. K. R. Vasudevan, Advocate Revenue By : Shri. Sumer Singh Meena, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 14.02.2022 Date Of Pronouncement : 16.02.2022 O R D E R Per N. V. Vasudevan:

For Appellant: Shri. K. R. Vasudevan, AdvocateFor Respondent: Shri. Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 9(1)(vi)

provisions of the DTAA as to whether the same would amount to royalty. We accordingly remand the issueto the AO. The AOwill afford opportunity of being heard to theAssesseein the set aside proceedings. The appeal of the Assessee is accordingly treated as allowed for statistical purpose. IT(IT)A No.35/Bang/2021 ... granted to the subsidiary and in the light of the DTAA as to whether the same would amount to Royalty. TheAO will afford opportunity of being heard to the assessee in proceedings.” 10. Both the parties agree that the aforesaid issue needs to be set aside

M/S. Talisma Corporation Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

In the result, the appeals for both the years under consideration filed by assessee stands allowed for statistical purposes

ITA 458/BANG/2017[2012-13]Status: HeardITAT Bangalore15 Feb 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 902/Bang/2016 Assessment Year : 2011-12 M/S. Talisma Corporation Pvt. Ltd., Ground Floor, “Phoenix”- The Deputy Magnificia, Vijanapura, Commissioner Of Mahadevapura Ward, Income Tax, Old Madras Road, Circle 7 (1)(1), Dooravaninagar, Bangalore. Vs. Bangalore – 560 016. Pan: Aabct1052F Appellant Respondent & It(Tp)A No. 458/Bang/2017 (By Assessee) (Assessment Year : 2012-13) Assessee By : Shri K.R. Vasudevan, Advocate : Shri Manjunath Karkihalli, Revenue By Cit-Dr Date Of Hearing : 15-02-2022 Date Of Pronouncement : 15-02-2022 Order Per Beena Pillaipresent Appeals Filed By Assessee Against The Final Assessment Orders Dated 27.01.2016 For A.Y. 2011-12 & 26.12.2016 For A.Y. 2012-13 By Ld.Dcit, Circle – 7(1)(1), Bangalore. 2. Brief Facts Of The Case Are As Under: At The Outset, The Ld.Ar Submitted That The Main Issue In These Two Appeals Is Regarding The Characterisation Carried Out By The Ld.Tpo Of The Assessee’S Business.

For Appellant: Shri K.R. Vasudevan, Advocate
Section 92C

accordance with various principles laid down by this Tribunal as well as various High Courts on this issue. Needless to say that proper opportunity of being heard is to be granted to assessee. 8. The Ld.AR further submitted that assessee has raised additional grounds for A.Y. 2011-12 vide letter

M/S Talisma Corporation Private Limited, Bangalore vs. DCIT, Bangalore

In the result, the appeals for both the years under consideration filed by assessee stands allowed for statistical purposes

ITA 902/BANG/2016[2011-12]Status: HeardITAT Bangalore15 Feb 2022AY 2011-12

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 902/Bang/2016 Assessment Year : 2011-12 M/S. Talisma Corporation Pvt. Ltd., Ground Floor, “Phoenix”- The Deputy Magnificia, Vijanapura, Commissioner Of Mahadevapura Ward, Income Tax, Old Madras Road, Circle 7 (1)(1), Dooravaninagar, Bangalore. Vs. Bangalore – 560 016. Pan: Aabct1052F Appellant Respondent & It(Tp)A No. 458/Bang/2017 (By Assessee) (Assessment Year : 2012-13) Assessee By : Shri K.R. Vasudevan, Advocate : Shri Manjunath Karkihalli, Revenue By Cit-Dr Date Of Hearing : 15-02-2022 Date Of Pronouncement : 15-02-2022 Order Per Beena Pillaipresent Appeals Filed By Assessee Against The Final Assessment Orders Dated 27.01.2016 For A.Y. 2011-12 & 26.12.2016 For A.Y. 2012-13 By Ld.Dcit, Circle – 7(1)(1), Bangalore. 2. Brief Facts Of The Case Are As Under: At The Outset, The Ld.Ar Submitted That The Main Issue In These Two Appeals Is Regarding The Characterisation Carried Out By The Ld.Tpo Of The Assessee’S Business.

For Appellant: Shri K.R. Vasudevan, Advocate
Section 92C

accordance with various principles laid down by this Tribunal as well as various High Courts on this issue. Needless to say that proper opportunity of being heard is to be granted to assessee. 8. The Ld.AR further submitted that assessee has raised additional grounds for A.Y. 2011-12 vide letter

Ibm India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-3(1)(1), Bangalore

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

ITA 289/BANG/2021[2015-16]Status: DisposedITAT Bangalore14 Feb 2022AY 2015-16

Bench: Shri. B.R. Baskaran & Smt. Beena Pillaiit(Tp)A No. 289/Bang/2021 Assessment Year : 2015-16 M/S. Ibm India Pvt. Ltd., The Deputy No. 12, Subramanya Commissioner Of Arcade, Income-Tax, Bannerghatta Road, Circle 3 (1)(1), Bangalore – 560 029. Vs. Bangalore. Pan: Aaaci4403L Appellant Respondent Assessee By : Shri Ajay Roti, Ca Revenue By : Shri Pradeep Kumar, Cit Dr Date Of Hearing : 12-01-2022 Date Of Pronouncement : 14-02-2022 Order Per Beena Pillaipresent Appeal By The Assessee Has Been Filed By Assessee Against The Final Assessment Order Dated 30.04.2021 U/S. 143(3) R.W.S. 144C(13) R.W.S. 144B Of The Act Passed By The National Faceless Assessment Centre, Delhi Relating To Assessment Year 2015-16 On Following Grounds Of Appeal: “The Grounds Stated Hereunder Are Independent Of & Without Prejudice To One Another. The Appellant Submits As Under: 1. Assessment Order Bad In Law 1.1. At The Outset, M/S Ibm India Private Limited (Hereinafter Referred To As 'The Appellant' Or 'The Company') Prays That The Order Dated April 30. 2021

For Appellant: Shri Ajay Roti, CAFor Respondent: Shri Pradeep Kumar, CIT DR
Section 10ASection 143(3)Section 144BSection 144C(13)

same, we remand the issue to DRP with similar direction to consider the claim of assessee in light of evidences filed, after affording opportunity of being heard in accordance with law. Assessee is directed to file invoices raised in support of payments made by assessee to relevant parties. Assessee ... nonresidents on which tax has not been deducted at source in light of Explanation 2 to section 195. DRP shall grant proper opportunity of being heard to assessee. Accordingly this ground raised by assessee stands allowed for statistical purposes.” Respectfully following the above, we remand the issue back

M/S. Ibm India Private Limited, Bangalore vs. Joint Commissioner of Income Tax, Special Range - 4, Bangalore

In the result, appeal by the assessee for A

ITA 1016/BANG/2019[2014-15]Status: DisposedITAT Bangalore14 Feb 2022AY 2014-15

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 625/Bang/2017 Assessment Year : 2012-13 M/S. Ibm India Pvt. Ltd., The Assistant No. 12, Subramanya Commissioner Of Arcade, Income-Tax, Bannerghatta Road, Circle 3 (1)(1), Bangalore – 560 029. Vs. Bangalore. Pan: Aaaci4403L Appellant Respondent & It(Tp)A No. 1016/Bang/2019 Assessment Year : 2014-15 M/S. Ibm India Pvt. Ltd., The Joint No. 12, Subramanya Commissioner Of Arcade, Income-Tax, Bannerghatta Road, Special Range-4, Bangalore – 560 029. Vs. Bangalore. Pan: Aaaci4403L Appellant Respondent Assessee By : Shri Ajay Roti, Ca : Shri K.V. Arvind, Standing Revenue By Counsel Date Of Hearing : 03-02-2022 Date Of Pronouncement : 14-02-2022

For Appellant: Shri Ajay Roti, CA
Section 10ASection 143(3)Section 144C(13)

Bench for AY:2008-09, we set aside for these issue to DRP for fresh consideration. Needless to say that, proper opportunity of being heard must be granted to assessee and these issues must be decided having regard to evidences/documents filed by assessee, in accordance with law. We also direct ... same, we remand the issue to DRP with similar direction to consider the claim of assessee in light of evidences filed, after affording opportunity of being heard in accordance with law. Assessee is directed to file invoices raised in support of payments made by assessee to relevant parties. Assessee

M/S. Ibm India Private Limited, Bangalore vs. Assistant Commissioner of Income-Tax, Bangalore

In the result, appeal by the assessee for A

ITA 625/BANG/2017[2012-13]Status: DisposedITAT Bangalore14 Feb 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 625/Bang/2017 Assessment Year : 2012-13 M/S. Ibm India Pvt. Ltd., The Assistant No. 12, Subramanya Commissioner Of Arcade, Income-Tax, Bannerghatta Road, Circle 3 (1)(1), Bangalore – 560 029. Vs. Bangalore. Pan: Aaaci4403L Appellant Respondent & It(Tp)A No. 1016/Bang/2019 Assessment Year : 2014-15 M/S. Ibm India Pvt. Ltd., The Joint No. 12, Subramanya Commissioner Of Arcade, Income-Tax, Bannerghatta Road, Special Range-4, Bangalore – 560 029. Vs. Bangalore. Pan: Aaaci4403L Appellant Respondent Assessee By : Shri Ajay Roti, Ca : Shri K.V. Arvind, Standing Revenue By Counsel Date Of Hearing : 03-02-2022 Date Of Pronouncement : 14-02-2022

For Appellant: Shri Ajay Roti, CA
Section 10ASection 143(3)Section 144C(13)

Bench for AY:2008-09, we set aside for these issue to DRP for fresh consideration. Needless to say that, proper opportunity of being heard must be granted to assessee and these issues must be decided having regard to evidences/documents filed by assessee, in accordance with law. We also direct ... same, we remand the issue to DRP with similar direction to consider the claim of assessee in light of evidences filed, after affording opportunity of being heard in accordance with law. Assessee is directed to file invoices raised in support of payments made by assessee to relevant parties. Assessee