“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

Kiran Kumar Soma, Hyderabad vs. ITO, Ward-1, Suryapet

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

ITA 1318/HYD/2024[2014-15]Status: DisposedITAT Hyderabad24 Dec 2025AY 2014-15

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1318/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2014-15) Shri Kiran Kumar Soma Vs. Income Tax Officer Hyderabad Ward – 1 Pan: Baeps1869Q Suryapet (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri S. Rama Rao, Advocate राज" व "ारा/Revenue By:: Smt. K. Haritha, Cit (Dr) सुनवाई की तारीख/Date Of Hearing: 18/12/2025 घोषणा की तारीख/Pronouncement: 24/12/2025 आदेश/Order Per Madhusudan Sawdia, A.M.:

For Appellant: Shri S. Rama Rao, AdvocateFor Respondent: : Smt. K. Haritha, CIT (DR)

comply with the notices issued by the Ld. CIT(A). It was contended that the appellate order was thus passed without granting proper opportunity of being heard, resulting in violation of the principles of natural justice. The Ld. AR therefore prayed that one more opportunity may be granted ... appellate proceedings should be conducted in conformity with the principles of natural justice, and an assessee should be afforded a reasonable and effective opportunity of being heard. Considering the totality of the facts and circumstances of the case, we deem it appropriate, in the interest of justice, to set aside

Meena Arjun Narang, Mumbai vs. ACIT, Circle 27(2), Mumbai

In the result, the appeal of the assessee is allowed

ITA 6651/MUM/2025[2018-19]Status: DisposedITAT Mumbai24 Dec 2025AY 2018-19

Bench: Shri Amit Shukla, Jm & Shri Arun Khodpia, Am

For Appellant: Shri Dhaval Shah, ARFor Respondent: Assessee by

Section 147Section 56(2)(x)

case and in law, the Learned CIT(A) has erred in passing the appellate order without affording a reasonable and effective opportunity of being heard to the Appellant, despite the Appellant's repeated written submissions requesting intimation of any further documentary requirements. 5. Levy of Addition Merely on Procedural Grounds

Bhavika Ravi Sukhija, Mumbai vs. ACIT (Central)-Circle-2, Mumbai

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

ITA 5220/MUM/2025[2016-17]Status: DisposedITAT Mumbai24 Dec 2025AY 2016-17

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2016-17

For Appellant: Mr. Haresh P. KhunadiaFor Respondent: 17/12/2025

Section 132Section 153CSection 68Section 69C

record, subject, however, to affording the assessee subject, however, to affording the assessee adequate and subject, however, to affording the assessee effective opportunity of being heard effective opportunity of being heard, including access to and including access to and confrontation with all ma confrontation with all material relied upon

New Surya Public School, Delhi vs. Deputy Assistant Commissioner of Income Tax Ward 31(4) Delhi, Delhi

In the result, the appeal of the assessee is accordingly allowed in above terms for statistical purposes

ITA 5082/DEL/2025[2018-19]Status: DisposedITAT Delhi24 Dec 2025AY 2018-19

Bench: Shri S. Rifaur Rahman & Shri Raj Kumar Chauhan

Section 11Section 139(1)Section 143(1)Section 250

data as per ITR-5 before the Jurisdictional Assessing Officer. I direct the Assessing Officer to re- do the assessment after giving proper opportunity of being heard to the assessee on various grounds raised by the assessee, complete the assessment de novo as per law”. 8. We have considered ... data as per ITr-5 before the Jurisdictional Assessing Officer. We direct the Assessing Officer to re-do the assessment after giving proper opportunities of being heard to the assessee on various grounds raised by the assessee, complete the assessment de novo as per law. Accordingly, all the grounds raised

Mall Hotel Limited, Delhi vs. DCIT, Delhi

In the result, the appeal of the assessee is dismissed

ITA 5064/DEL/2025[2018-19]Status: DisposedITAT Delhi24 Dec 2025AY 2018-19

Bench: Shri S. Rifaur Rahman & Shri Raj Kumar Chauhan

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 250Section 36(1)(va)

passed by ld. A.O. and CIT(A) is arbitrary in nature, against the principle of natural justice & equity and also without giving proper opportunity of being heard. 3 Mall Hotel Limited, Delhi 3. The appellant hereby prays for any consequential relief arising out of the above appeal and further prays

Gaurav Sachdeva, Hisar vs. ITO Ward -1, Hisar

In the result, the Appeal of the Assessee is partly allowed for

ITA 4705/DEL/2025[2022-23]Status: HeardITAT Delhi24 Dec 2025AY 2022-23

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalgourav Sachdeva Vs Ito Prop. Rsp Metal Ward-1 41/11-B, Shanti Nagar, Hisar- Hisar- Haryana 125001, Haryana Pan: Fpxps3163D Appellant Respondent Assessee By Sh. V. Rajkumr, Adv Revenue By Sh. Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 23/12/2025 Date Of Pronouncement 24/12/2025 Order Per Yogesh Kumar, U.S. Jm: The Present Appeal Is Filed By The Assessee Against The Order Of Ld. Commissioner Of Income Tax (Appeals)/National Faceless Appeal

Section 144Section 144B

Appeal. 2 Gaurav Sachdeva Vs. ITO 3. The Ld. Counsel for the Assessee vehemently submitted that the Ld. CIT(A) has provided no opportunity of being heard to the Assessee and in violation of principals of natural justice, dismissed the appeal of the Assessee. 4. Per contra, the Ld. Departmental ... with a direction to the Ld. CIT(A) to decide the Appeal afresh on its merits in accordance with law after providing opportunity of being heard to the Assessee. 6. In the result, the Appeal of the Assessee is partly allowed for statistical purpose. Order pronounced in the open court

Kriti Wadhwa, Delhi vs. Income Tax Officer, Delhi

In the result, the Appeal of the Assessee is partly allowed for

ITA 4587/DEL/2025[2019-20]Status: HeardITAT Delhi24 Dec 2025AY 2019-20

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalkritiwadhwa Vs Ito C-41, 3Rd Floor, Shakti Nagar Civic Centre Extension, Delhi Delhi Pan: Aeupt0091F Appellant Respondent Assessee By Sh. Narenderchillar, Adv Revenue By Sh. Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 23/12/2025 Date Of Pronouncement 24/12/2025 Order Per Yogesh Kumar, U.S. Jm: The Present Appeal Is Filed By The Assessee Against The Order Of Ld. Commissioner Of Income Tax (Appeals)/National Faceless Appeal

Section 144BSection 147Section 69

Appeal. 2 Kriti Wadhwa Vs. ITO 3. The Ld. Counsel for the Assessee vehemently submitted that the Ld. CIT(A) has provided no opportunity of being heard to the Assessee and in violation of principals of natural justice, dismissed the appeal of the Assessee. 4. Per contra, the Ld. Departmental ... with a direction to the Ld. CIT(A) to decide the Appeal afresh on its merits in accordance with law after providing opportunity of being heard to the Assessee. 6. In the result, the Appeal of the Assessee is partly allowed for statistical purpose. Order pronounced in the open court

BHA vs. Agar Dealers Pvt Ltd, Delhivs.ITO Ward-4(1), Delhi

In the result, appeal of the assessee in ITA No

ITA 2445/DEL/2025[2017-18]Status: DisposedITAT Delhi24 Dec 2025AY 2017-18

Bench: Shri M. Balaganesh & Shri Raj Kumar Chauhan

Section 142(1)Section 143(1)Section 144Section 154Section 250Section 50C

play, it would be fit to restore the issues to the file of the Id. CIT(A) for adjudication afresh after affording sufficient opportunity of being heard to the assessee. 7. The CIT(A) is directed to consider the additional evidences and documents and decide the issues afresh after getting ... report from the Assessing Officer and affording reasonable and adequate opportunity of being heard to the assessee. The assessee is also directed to provide necessary information/documents as required by the authorities. 8. In the result, appeal of the assessee in ITA No. 594/DEL/2025 is allowed for statistical purposes. The order