“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

Mr. Bipin Agarwal, Delhi vs. ACIT, Central Circle-2, Noida

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

ITA 2844/DEL/2025[2019-20]Status: DisposedITAT Delhi17 Dec 2025AY 2019-20

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalmr. Bipin Agarwal, Asst. Cit, 1001-1006, 10Th Floor, Central Circle-Ii, Narain Manzil, 23, Vs. Noida. Barakhamba Road, New Delhi-110101. Pan-Aewpa2901C (Appellant) (Respondent) Appellant By Shri Rajiv Khandelwal, Ca & Shri Jaind Jaiswal, Adv. Respondent By Shri Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 18.11.2025 Date Of Pronouncement 17.12.2025

Section 132Section 132(4)Section 147Section 148

assessee is not found to be satisfactory. As per AO, considering the principle of natural justice, the assessee was again given another opportunity of being heard vide show-cause notice issued dated 20.11.2023. As per AO, in response to the aforementioned show-cause notice, the assessee filed his reply dated

Gourav Chand Mittal vs. ITO Ward 1(3), Fbd

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

ITA 1541/DEL/2025[2017-18]Status: DisposedITAT Delhi17 Dec 2025AY 2017-18

Bench: Shri C.N. Prasad & Shri Naveen Chandra[Assessment Year: 2017-18] Gourav Chand Mittal Vs. Ito C/O Ipso Legal H -35, 1St Ward- 1 (3) Floor, Jangpura Extension, Faridabad New Delhi-110014 Pan No.Asdpm7766L Appellant Respondent Assessee By Sh. Dishant Sethi, Advocate Revenue By Ms. Ankush Kalra, Sr. Dr Date Of Hearing 12.11.2025 Date Of Pronouncement 17.12.2025

Section 142(1)

order passed by Ld. CIT(A), NFAC Delhi is bad in law and required to be quashed as no reasonable and sufficient opportunity of being heard was provided and thereby violating the Principles of Natural Justice. 5. That the above grounds of appeal are independent of and without prejudice ... Counsel for the assessee at the outset submitted that the NFAC, Delhi passed order sustaining the additions without giving sufficient opportunity of being heard to the assessee. The Ld. Counsel for the assessee further stated that the assessment was also completed by the AO without giving proper opportunity

M. Sons Gems N Jewellery Pvt. Ltd., New Delhi vs. ACIT, Central Circle-20, New Delhi

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

ITA 4549/DEL/2019[2015-16]Status: DisposedITAT Delhi17 Dec 2025AY 2015-16

Bench: Shri Anubhav Sharma& Shri Amitabh Shukla[Assessment Year: 2015-16] M. Sons Gems N Jewellery Acit Pvt. Ltd. 4852/24, First Floor, Central Circle – 20 Near Sanjivan Hospital Vs New Delhi Ansari Road, Daryaganj, New Delhi Pan-Aadcm9406A Appellant Respondent Assessee By None Revenue By Ms. Monika Singh, Cit Dr Date Of Hearing 28.10.2025 Date Of Pronouncement 17.12.2025

Section 143(2)Section 143(3)Section 153CSection 251Section 36(1)Section 36(1)(vii)Section 43B

Apex Court in the case of Checkmate Services by way of a Page 15 of 22 speaking order and after giving due opportunity of being heard. The ld. AO shall ensure that an order in this regard is passed within three months of the receipt of this order

Umesh Pandey, Mau vs. Income Tax Officer - 3(3), Mau

In the result, the appeal of the assessee stands partly allowed for statistical purposes

ITA 58/VNS/2024[2017-2018]Status: DisposedITAT Varanasi16 Dec 2025AY 2017-2018

Bench: Shri Anadee Nath Misshra

Appeal Centre, (NFAC), Delhi. 2. In the grounds of appeal, the assessee has submitted that the assessment order was passed without providing adequate opportunity of being heard. Further, it is also found that the impugned appellate order of the learned CIT(A) has been passed without providing reasonable opportunity

Gayathri Global Resources Private Limited, Jamshedpur vs. ITO Ward (1), Jamshedpur

In the result, both the appeals are allowed for statistical purposes

ITA 96/RAN/2025[2014-15]Status: DisposedITAT Ranchi16 Dec 2025AY 2014-15

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahayi.T.A. No.456/Ran/2024 Assessment Year: 2013-14 Gayatri Global Pvt. Ltd …………….…….…............................……….……Appellant 153, Kamani Centre, Bistupur, Jharkhand-831001. [Pan: Aadcg3732B] Vs. Nfac, New Delhi…….....………...….…..….........……........……...…..…..Respondent I.T.A. No.96/Ran/2025 Assessment Year: 2014-15 Gayatri Global Pvt. Ltd …………….…….…............................……….……Appellant 153, Kamani Centre, Bistupur, Jharkhand-831001. [Pan: Aadcg3732B] Vs. Nfac, New Delhi…….....………...….…..….........……........……...…..…..Respondent Appearances By: Shri Manish Agarwal, Ca, Appeared On Behalf Of The Appellant. Shri Sumit Dasgupta, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 11, 2025 Date Of Pronouncing The Order : December 16, 2025 Order Per Sonjoy Sarma: These Two Appeals Are Filed By The Assessee For The Assessment Years 2013–14 & 2014–15. Since The Issues Involved, The Assessment Proceedings & The Additions Made Are Common & On Identical Issues, Both The Appeals Were Heard Together & Are Being Disposed Of By This Consolidated Order. For The Sake Of Convenience, We First Take Up

Section 115BSection 144Section 147Section 148Section 68

ground of non-compliance by the assessee. 4. Aggrieved, the assessee is in appeal before the Tribunal. The learned AR submitted that adequate opportunity of being heard was not granted to the assessee and prayed that the matter be restored to the file of the Assessing Officer to enable ... aside the impugned orders and restore the matter to the file of the Assessing Officer with a direction to provide reasonable opportunity of being heard to the assessee and decide the issue afresh in accordance with law. 6. Since the facts and issues involved in ITA No. 96/Ranchi/2025 for assessment

Gayatri Global Private Limited, Jamshedpur vs. National Faceless Assessment Centre, New Delhi

In the result, both the appeals are allowed for statistical purposes

ITA 456/RAN/2024[2013-14]Status: DisposedITAT Ranchi16 Dec 2025AY 2013-14

Section 115BSection 144Section 147Section 148Section 68

Baby Chatterjee, Ranchi vs. Income Tax Officer, Ward-1(3), Ranchi

In the result, this appeal of assessee is partly allowed

ITA 241/RAN/2023[2017-18]Status: DisposedITAT Ranchi16 Dec 2025AY 2017-18

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay(Virtual Hearing) Baby Chatterjee, I.T.O., 2A/2B, Krishna Enclave, North Office Ward 1(3), Vs. Para, Doranda, Ranchi-834002 Ranchi. (Jharkhand) Pan No. Anppc 8818 A Appellant/ Assessee Respondent/ Revenue

Section 142(1)Section 272A(1)(d)Section 274Section 69A

with section 272A(1)(d) of the Act were initiated. Since no compliance was made by the assessee despite having been given several opportunities of being heard, the Assessing Officer added a sum of ₹ 78,61,000/- under Section 69A of the Act and charged income tax rate as prescribed ... explain the source of cash deposits made in the said bank account 3 Baby Chatterjee Vs ITO despite having been given several opportunities of being heard and the assessment was made ex parte. The assessee, on the other hand, has submitted in its written submission filed before

Mayurbhai Hirabhai Sindhav (Maldhari), Rajkot vs. Income Tax Officer Ward 2(1)(2), Rajkot

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 571/RJT/2025[2012-13]Status: DisposedITAT Rajkot16 Dec 2025AY 2012-13

Bench: DR. ARJUN LAL SAINI (Accountant Member), SHRI DINESH MOHAN SINHA (Judicial Member)

For Appellant: Shri Vimal Desai, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR

Section 143(3)Section 250

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 of the case, in the interest of justice, we restore the matter ... back to the file of assessing officer for de novo adjudication and pass a speaking order after affording sufficient opportunity of being heard to the assessee, who in turn, is also directed to contest his stand forthwith. Therefore, we deem it fit and proper to set aside the orders

Mayurbhai Hirabhai Sindhav ( Maldhari), Rajkot vs. Income Tax Officer Ward 2(1)(2), Rajkot

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 570/RJT/2025[2011-12]Status: DisposedITAT Rajkot16 Dec 2025AY 2011-12

Bench: DR. ARJUN LAL SAINI (Accountant Member), SHRI DINESH MOHAN SINHA (Judicial Member)

For Appellant: Shri Vimal Desai, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR

Section 143(3)Section 250

Anila Narendra Sanghani, Jamnagar vs. Income Tax Officer Ward 1(3), Jamanagar, Jamnagar

In the result, both the appeals of the assessee are allowed for statistical

ITA 323/RJT/2025[2013-14]Status: DisposedITAT Rajkot16 Dec 2025AY 2013-14

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

For Appellant: Shri Chetan Agarwal, Ld. ARFor Respondent: Shri Sanjay Punglia, CIT-DR

Section 144Section 147Section 271(1)

comments on the merits of the grounds raised by the assessee.Considering the above facts, we note that assessee has not given sufficient opportunity of being heard and could not plead his case successfully before the ld. CIT(A) as well as before the assessing officer. We note that ... 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. Accordingly, we restore the issue back to the file of the assessing officer for adjudication the issue afresh, after providing

Anila Narendra Sanghani, Jamnagar vs. Income Tax Ward 1(3), Jamnagar

In the result, both the appeals of the assessee are allowed for statistical

ITA 322/RJT/2025[2013-14]Status: DisposedITAT Rajkot16 Dec 2025AY 2013-14

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

For Appellant: Shri Chetan Agarwal, Ld. ARFor Respondent: Shri Sanjay Punglia, CIT-DR

Section 144Section 147Section 271(1)

Prakashbhai Madhavjibhai Thummar, Rajkot vs. The ITO WD-3 (1) (2) Rajkot, Rajkot

In the result, the appeal of the assessee is allowed for statistical purposes Order pronounced in the open court on 16-12-2025

ITA 306/RJT/2025[2011-12]Status: HeardITAT Rajkot16 Dec 2025AY 2011-12

Bench: Dr. Arjun Lal Sainiand

For Appellant: Shri Sumit Shingala, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Sr. DR

Section 144

I.T.A No. 306/Rjt/2025 A.Y. 2011-12 Prakashbhai Madhavjibhai Thummar 3 5. Considering the above facts, we note that assessee has not given sufficient opportunity of being heard and could not plead his case successfully before the lower authorities. Considering the above facts, we 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. On account of non-compliance attitude of the assessee a cost of Rs. 5000/- is imposed on the assessee. Accordingly, we hold that the interests of justice

Shri Kamleshkumar Vallabhbhai Chanchdia, Village Sardhar, Dist. Rajkot vs. The ITO-Ward-2(1)(2), Rajkot

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

ITA 156/RJT/2021[2016-17]Status: DisposedITAT Rajkot16 Dec 2025AY 2016-17

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

For Appellant: Shri S. N. Divetia, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 68

Therefore the matter restored back to the file of the AO and adjudicate the matter in accordance with law, after giving due opportunity of being heard to the assessee. The Ld. CIT(A) will afford opportunity of being heard to the assessee before deciding the issue. The assessee will also

Hubtown Bus Terminal (Ahmedabad) Private Limited, Ahmedabad vs. DCIT Circle(TDS), Ahmedabad

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

ITA 732/AHD/2025[2015-2016]Status: DisposedITAT Ahmedabad16 Dec 2025AY 2015-2016

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Pavan Ved, ARFor Respondent: Shri Abhijit, Sr. DR

Section 133ASection 194Section 201

absence of such verification there is no loss to the Revenue. It was thus submitted that the assessee was denied a reasonable opportunity of being heard and that the impugned order is bad in law, invalid and contrary to the principles of natural justice, equity and fairness, and therefore liable ... Hubtown Bus Terminal (Ahmedabad) Pvt. Ltd. vs. DCIT Asst.Year –2015-16 - 7– relevant income, and thereafter afford due and reasonable opportunity of being heard to the assessee before passing a fresh order in accordance with law. 10. In the result, the appeal of the assessee is allowed for statistical purposes

Vijaykumar Ukabhai Patel, Mehsana vs. Income Tax Office, Ward 1, Mehsana

The appeal of the assessee is allowed for statistical purposes

ITA 1712/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad16 Dec 2025AY 2018-19

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Sulabh Padshah, ARFor Respondent: Shri Abhijit, Sr. DR

Section 144Section 147Section 148Section 69A

merits. 7. We are of the considered view that the principles of natural justice require that the assessee be afforded a reasonable opportunity of being heard, particularly when serious additions have been made and confirmed. Since the Ld. CIT(Appeals) has passed an ex-parte order without considering the contentions

Suvas Hitendrabhai Barot, Gandhinagar vs. The ITO, Ward-1, Gandhinagar

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

ITA 1401/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad16 Dec 2025AY 2018-19

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Tushar Hemani, Sr. Advocate &For Respondent: Shri Kamal Deep Singh, Sr. DR

Section 115BSection 142(1)Section 234ASection 249(3)Section 271ASection 69

limited issue and restore the matter to the file of the Assessing Officer for de novo consideration. The Assessing Officer shall afford adequate opportunity of being heard to the assessee and shall examine the issue of cash payments towards credit card expenses afresh in accordance with law, after considering

Gujarat Vaibhav Publications Pvt. Ltd., Ahmedabad vs. The ITO, Ward-2(1)(1), Ahmedabad

In the result, the appeal of the assessee is partly allowed

ITA 1359/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad16 Dec 2025AY 2016-17

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha

Section 143(3)Section 147Section 148Section 234ASection 271(1)(c)Section 37

Corporation at the rate of 5% higher than the GP rate disclosed by the assessee in the current year, after allowing an opportunity of being heard to the assessee. The grounds taken by the assessee are partly allowed. 13. Ground nos.5 & 6 are consequential in nature and are dismissed

Gujarat Vaibhav Publications Pvt. Ltd., Ahmedabad vs. The ITO, Ward-2(1)(1), Ahmedabad

In the result, the appeal of the assessee is partly allowed

ITA 1358/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad16 Dec 2025AY 2015-16

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha

Section 143(3)Section 147Section 148Section 234ASection 271(1)(c)Section 37

Varis Mahendrabhai Doshi, Ahmedabad vs. The ITO, Ward-4(2)(3), Ahmedabad

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

ITA 2195/AHD/2024[2011-12]Status: DisposedITAT Ahmedabad16 Dec 2025AY 2011-12

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Divyang Shah, ARFor Respondent: Shri Kamal Deep Singh, Sr. DR

Section 131Section 143(3)Section 147Section 148Section 271(1)(c)Section 69

Assessing Officer for de-novo consideration in accordance with law. The Assessing Officer shall examine the issue afresh after giving adequate opportunity of being heard to the assessee and after considering all such evidence and explanations as may be furnished by the assessee in support of his case. The assessee

Thakorbhai Maganbhai Patel, Vadodara vs. The ITO, Ward- 3(1)(1), Vadodara

ITA 532/AHD/2023[2008-09]Status: DisposedITAT Ahmedabad16 Dec 2025AY 2008-09

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Sakar Sharma, ARFor Respondent: Shri Kamal Deep Singh, Sr. DR

Section 131Section 142(1)Section 143(3)Section 147Section 148Section 2(14)(iii)Section 271(1)(c)

direction to carry out a proper physical verification of the land, determine the correct distance from the relevant municipal limits and after affording opportunity of being heard to the assessee pass appropriate orders in accordance with law. 17. This ground is allowed for statistical purposes. Ground No. 5 — Year ... file of the Assessing Officer to be adjudicated afresh in accordance with law, after deciding the primary issues and after affording adequate opportunity of being heard to the assessee. 26. These grounds are allowed for statistical purposes. 27. Inthe result, the appeal filed by the assessee is allowed for statistical