opportunity of being heard — 22,508 case laws

M/S. Mastrin Pharmaceutivals (Pvt.), Patna vs. ACIT, Patna

In the result, all the captioned appeals are partly allowed for statistical purposes

ITA 176/PAT/2013[1995-96]Status: DisposedITAT Patna04 Sept 2025AY 1995-96

Bench: Shri George Mathan & Shri Rajesh Kumarita Nos.83 To 90/Pat/2013 Assessment Years: 1986-87 To 1993-94 Sri Tripurari Mohan Prasad Acit, Central Circle-1, Patna Vs Samarpan House, Shekhpura, Patna, Bihar. (Pan: Agnpp1823H) (Appellant) (Respondent)

For Appellant: Shri Rakesh Kumar, AdvFor Respondent: Shri Rajat Datta, CIT-DR

Section 148

that the issues in these appeals are to be restored to the file of the ld. CIT(A) for readjudication after granting adequate opportunity of being heard. In these circumstances, the orders of the ld. CIT(A) are set aside and the issues in these appeals are restored ... file of the ld. CIT(A) for de novo adjudication after granting the assessee adequate opportunity of being heard. It may also be mentioned that this is the last opportunity as the assessee raised legal issue. These appeals relate to assessment year 1986-87 onwards and these appeals are pending

M/S. Mastrin Pharmaceuticals (Pvt.) Ltd, Patna vs. ACIT, Patna

In the result, all the captioned appeals are partly allowed for statistical purposes

ITA 175/PAT/2013[1994-95]Status: DisposedITAT Patna04 Sept 2025AY 1994-95

Bench: Shri George Mathan & Shri Rajesh Kumarita Nos.83 To 90/Pat/2013 Assessment Years: 1986-87 To 1993-94 Sri Tripurari Mohan Prasad Acit, Central Circle-1, Patna Vs Samarpan House, Shekhpura, Patna, Bihar. (Pan: Agnpp1823H) (Appellant) (Respondent)

For Appellant: Shri Rakesh Kumar, AdvFor Respondent: Shri Rajat Datta, CIT-DR

Section 148

that the issues in these appeals are to be restored to the file of the ld. CIT(A) for readjudication after granting adequate opportunity of being heard. In these circumstances, the orders of the ld. CIT(A) are set aside and the issues in these appeals are restored ... file of the ld. CIT(A) for de novo adjudication after granting the assessee adequate opportunity of being heard. It may also be mentioned that this is the last opportunity as the assessee raised legal issue. These appeals relate to assessment year 1986-87 onwards and these appeals are pending

M/S. Mastrin Pharmaceuticals (Pvt.) Ltd., Patna vs. ACIT, Patna

In the result, all the captioned appeals are partly allowed for statistical purposes

ITA 174/PAT/2013[1994-95]Status: DisposedITAT Patna04 Sept 2025AY 1994-95

Bench: Shri George Mathan & Shri Rajesh Kumarita Nos.83 To 90/Pat/2013 Assessment Years: 1986-87 To 1993-94 Sri Tripurari Mohan Prasad Acit, Central Circle-1, Patna Vs Samarpan House, Shekhpura, Patna, Bihar. (Pan: Agnpp1823H) (Appellant) (Respondent)

For Appellant: Shri Rakesh Kumar, AdvFor Respondent: Shri Rajat Datta, CIT-DR

Section 148

that the issues in these appeals are to be restored to the file of the ld. CIT(A) for readjudication after granting adequate opportunity of being heard. In these circumstances, the orders of the ld. CIT(A) are set aside and the issues in these appeals are restored ... file of the ld. CIT(A) for de novo adjudication after granting the assessee adequate opportunity of being heard. It may also be mentioned that this is the last opportunity as the assessee raised legal issue. These appeals relate to assessment year 1986-87 onwards and these appeals are pending

M/S. Manas Sales Corporation, Patna vs. ACIT, Patna

In the result, all the captioned appeals are partly allowed for statistical purposes

ITA 173/PAT/2013[1993-94]Status: DisposedITAT Patna04 Sept 2025AY 1993-94

Bench: Shri George Mathan & Shri Rajesh Kumarita Nos.83 To 90/Pat/2013 Assessment Years: 1986-87 To 1993-94 Sri Tripurari Mohan Prasad Acit, Central Circle-1, Patna Vs Samarpan House, Shekhpura, Patna, Bihar. (Pan: Agnpp1823H) (Appellant) (Respondent)

For Appellant: Shri Rakesh Kumar, AdvFor Respondent: Shri Rajat Datta, CIT-DR

Section 148

that the issues in these appeals are to be restored to the file of the ld. CIT(A) for readjudication after granting adequate opportunity of being heard. In these circumstances, the orders of the ld. CIT(A) are set aside and the issues in these appeals are restored ... file of the ld. CIT(A) for de novo adjudication after granting the assessee adequate opportunity of being heard. It may also be mentioned that this is the last opportunity as the assessee raised legal issue. These appeals relate to assessment year 1986-87 onwards and these appeals are pending

M/S. Manas Sales Corporation, Patna vs. ACIT, Patna

In the result, all the captioned appeals are partly allowed for statistical purposes

ITA 172/PAT/2013[1992-93]Status: DisposedITAT Patna04 Sept 2025AY 1992-93

Bench: Shri George Mathan & Shri Rajesh Kumarita Nos.83 To 90/Pat/2013 Assessment Years: 1986-87 To 1993-94 Sri Tripurari Mohan Prasad Acit, Central Circle-1, Patna Vs Samarpan House, Shekhpura, Patna, Bihar. (Pan: Agnpp1823H) (Appellant) (Respondent)

For Appellant: Shri Rakesh Kumar, AdvFor Respondent: Shri Rajat Datta, CIT-DR

Section 148

that the issues in these appeals are to be restored to the file of the ld. CIT(A) for readjudication after granting adequate opportunity of being heard. In these circumstances, the orders of the ld. CIT(A) are set aside and the issues in these appeals are restored ... file of the ld. CIT(A) for de novo adjudication after granting the assessee adequate opportunity of being heard. It may also be mentioned that this is the last opportunity as the assessee raised legal issue. These appeals relate to assessment year 1986-87 onwards and these appeals are pending

M/S. Manas Sales Corporation, Patna vs. ACIT, Patna

In the result, all the captioned appeals are partly allowed for statistical purposes

ITA 171/PAT/2013[1989-90]Status: DisposedITAT Patna04 Sept 2025AY 1989-90

Bench: Shri George Mathan & Shri Rajesh Kumarita Nos.83 To 90/Pat/2013 Assessment Years: 1986-87 To 1993-94 Sri Tripurari Mohan Prasad Acit, Central Circle-1, Patna Vs Samarpan House, Shekhpura, Patna, Bihar. (Pan: Agnpp1823H) (Appellant) (Respondent)

For Appellant: Shri Rakesh Kumar, AdvFor Respondent: Shri Rajat Datta, CIT-DR

Section 148

that the issues in these appeals are to be restored to the file of the ld. CIT(A) for readjudication after granting adequate opportunity of being heard. In these circumstances, the orders of the ld. CIT(A) are set aside and the issues in these appeals are restored ... file of the ld. CIT(A) for de novo adjudication after granting the assessee adequate opportunity of being heard. It may also be mentioned that this is the last opportunity as the assessee raised legal issue. These appeals relate to assessment year 1986-87 onwards and these appeals are pending

M/S Manas Sales Corporation, Patna vs. ACIT, Central Circle-1, Patna

In the result, all the captioned appeals are partly allowed for statistical purposes

ITA 170/PAT/2013[1988-89]Status: DisposedITAT Patna04 Sept 2025AY 1988-89

Bench: Shri George Mathan & Shri Rajesh Kumarita Nos.83 To 90/Pat/2013 Assessment Years: 1986-87 To 1993-94 Sri Tripurari Mohan Prasad Acit, Central Circle-1, Patna Vs Samarpan House, Shekhpura, Patna, Bihar. (Pan: Agnpp1823H) (Appellant) (Respondent)

For Appellant: Shri Rakesh Kumar, AdvFor Respondent: Shri Rajat Datta, CIT-DR

Section 148

that the issues in these appeals are to be restored to the file of the ld. CIT(A) for readjudication after granting adequate opportunity of being heard. In these circumstances, the orders of the ld. CIT(A) are set aside and the issues in these appeals are restored ... file of the ld. CIT(A) for de novo adjudication after granting the assessee adequate opportunity of being heard. It may also be mentioned that this is the last opportunity as the assessee raised legal issue. These appeals relate to assessment year 1986-87 onwards and these appeals are pending

M/S. Mastrin Pharmaceuticals (P) Ltd., Patna vs. ACIT, Patna

In the result, all the captioned appeals are partly allowed for statistical purposes

ITA 106/PAT/2013[1993-94]Status: DisposedITAT Patna04 Sept 2025AY 1993-94

Bench: Shri George Mathan & Shri Rajesh Kumarita Nos.83 To 90/Pat/2013 Assessment Years: 1986-87 To 1993-94 Sri Tripurari Mohan Prasad Acit, Central Circle-1, Patna Vs Samarpan House, Shekhpura, Patna, Bihar. (Pan: Agnpp1823H) (Appellant) (Respondent)

For Appellant: Shri Rakesh Kumar, AdvFor Respondent: Shri Rajat Datta, CIT-DR

Section 148

that the issues in these appeals are to be restored to the file of the ld. CIT(A) for readjudication after granting adequate opportunity of being heard. In these circumstances, the orders of the ld. CIT(A) are set aside and the issues in these appeals are restored ... file of the ld. CIT(A) for de novo adjudication after granting the assessee adequate opportunity of being heard. It may also be mentioned that this is the last opportunity as the assessee raised legal issue. These appeals relate to assessment year 1986-87 onwards and these appeals are pending

M/S. Mastrin Pharmaceuticals (P) Ltd., Patna vs. ACIT, Patna

In the result, all the captioned appeals are partly allowed for statistical purposes

ITA 105/PAT/2013[1992-93]Status: DisposedITAT Patna04 Sept 2025AY 1992-93

Bench: Shri George Mathan & Shri Rajesh Kumarita Nos.83 To 90/Pat/2013 Assessment Years: 1986-87 To 1993-94 Sri Tripurari Mohan Prasad Acit, Central Circle-1, Patna Vs Samarpan House, Shekhpura, Patna, Bihar. (Pan: Agnpp1823H) (Appellant) (Respondent)

For Appellant: Shri Rakesh Kumar, AdvFor Respondent: Shri Rajat Datta, CIT-DR

Section 148

that the issues in these appeals are to be restored to the file of the ld. CIT(A) for readjudication after granting adequate opportunity of being heard. In these circumstances, the orders of the ld. CIT(A) are set aside and the issues in these appeals are restored ... file of the ld. CIT(A) for de novo adjudication after granting the assessee adequate opportunity of being heard. It may also be mentioned that this is the last opportunity as the assessee raised legal issue. These appeals relate to assessment year 1986-87 onwards and these appeals are pending

M/S. Mastrin Pharmaceutivals (P) Ltd., Patna vs. ACIT, Patna

In the result, all the captioned appeals are partly allowed for statistical purposes

ITA 104/PAT/2013[1991-92]Status: DisposedITAT Patna04 Sept 2025AY 1991-92

Bench: Shri George Mathan & Shri Rajesh Kumarita Nos.83 To 90/Pat/2013 Assessment Years: 1986-87 To 1993-94 Sri Tripurari Mohan Prasad Acit, Central Circle-1, Patna Vs Samarpan House, Shekhpura, Patna, Bihar. (Pan: Agnpp1823H) (Appellant) (Respondent)

For Appellant: Shri Rakesh Kumar, AdvFor Respondent: Shri Rajat Datta, CIT-DR

Section 148

that the issues in these appeals are to be restored to the file of the ld. CIT(A) for readjudication after granting adequate opportunity of being heard. In these circumstances, the orders of the ld. CIT(A) are set aside and the issues in these appeals are restored ... file of the ld. CIT(A) for de novo adjudication after granting the assessee adequate opportunity of being heard. It may also be mentioned that this is the last opportunity as the assessee raised legal issue. These appeals relate to assessment year 1986-87 onwards and these appeals are pending

M/S. Mastrin Pharmaceuticals (P) Ltd., Patna vs. ACIT, Patna

In the result, all the captioned appeals are partly allowed for statistical purposes

ITA 103/PAT/2013[1990-91]Status: DisposedITAT Patna04 Sept 2025AY 1990-91

Bench: Shri George Mathan & Shri Rajesh Kumarita Nos.83 To 90/Pat/2013 Assessment Years: 1986-87 To 1993-94 Sri Tripurari Mohan Prasad Acit, Central Circle-1, Patna Vs Samarpan House, Shekhpura, Patna, Bihar. (Pan: Agnpp1823H) (Appellant) (Respondent)

For Appellant: Shri Rakesh Kumar, AdvFor Respondent: Shri Rajat Datta, CIT-DR

Section 148

that the issues in these appeals are to be restored to the file of the ld. CIT(A) for readjudication after granting adequate opportunity of being heard. In these circumstances, the orders of the ld. CIT(A) are set aside and the issues in these appeals are restored ... file of the ld. CIT(A) for de novo adjudication after granting the assessee adequate opportunity of being heard. It may also be mentioned that this is the last opportunity as the assessee raised legal issue. These appeals relate to assessment year 1986-87 onwards and these appeals are pending

M/S. Mastrin Pharmaceuticals (P) Ltd., Patna vs. ACIT, Patna

In the result, all the captioned appeals are partly allowed for statistical purposes

ITA 102/PAT/2013[1989-90]Status: DisposedITAT Patna04 Sept 2025AY 1989-90

Bench: Shri George Mathan & Shri Rajesh Kumarita Nos.83 To 90/Pat/2013 Assessment Years: 1986-87 To 1993-94 Sri Tripurari Mohan Prasad Acit, Central Circle-1, Patna Vs Samarpan House, Shekhpura, Patna, Bihar. (Pan: Agnpp1823H) (Appellant) (Respondent)

For Appellant: Shri Rakesh Kumar, AdvFor Respondent: Shri Rajat Datta, CIT-DR

Section 148

that the issues in these appeals are to be restored to the file of the ld. CIT(A) for readjudication after granting adequate opportunity of being heard. In these circumstances, the orders of the ld. CIT(A) are set aside and the issues in these appeals are restored ... file of the ld. CIT(A) for de novo adjudication after granting the assessee adequate opportunity of being heard. It may also be mentioned that this is the last opportunity as the assessee raised legal issue. These appeals relate to assessment year 1986-87 onwards and these appeals are pending

M/S. Mastrin Pharmaceutivals (P) Ltd., Patna vs. ACIT, Patna

In the result, all the captioned appeals are partly allowed for statistical purposes

ITA 101/PAT/2013[1988-89]Status: DisposedITAT Patna04 Sept 2025AY 1988-89

Bench: Shri George Mathan & Shri Rajesh Kumarita Nos.83 To 90/Pat/2013 Assessment Years: 1986-87 To 1993-94 Sri Tripurari Mohan Prasad Acit, Central Circle-1, Patna Vs Samarpan House, Shekhpura, Patna, Bihar. (Pan: Agnpp1823H) (Appellant) (Respondent)

For Appellant: Shri Rakesh Kumar, AdvFor Respondent: Shri Rajat Datta, CIT-DR

Section 148

that the issues in these appeals are to be restored to the file of the ld. CIT(A) for readjudication after granting adequate opportunity of being heard. In these circumstances, the orders of the ld. CIT(A) are set aside and the issues in these appeals are restored ... file of the ld. CIT(A) for de novo adjudication after granting the assessee adequate opportunity of being heard. It may also be mentioned that this is the last opportunity as the assessee raised legal issue. These appeals relate to assessment year 1986-87 onwards and these appeals are pending

M/S. Mastrin Pharmaceutivals (P) Ltd., Patna vs. ACIT, Patna

In the result, all the captioned appeals are partly allowed for statistical purposes

ITA 100/PAT/2013[1987-88]Status: DisposedITAT Patna04 Sept 2025AY 1987-88

Bench: Shri George Mathan & Shri Rajesh Kumarita Nos.83 To 90/Pat/2013 Assessment Years: 1986-87 To 1993-94 Sri Tripurari Mohan Prasad Acit, Central Circle-1, Patna Vs Samarpan House, Shekhpura, Patna, Bihar. (Pan: Agnpp1823H) (Appellant) (Respondent)

For Appellant: Shri Rakesh Kumar, AdvFor Respondent: Shri Rajat Datta, CIT-DR

Section 148

that the issues in these appeals are to be restored to the file of the ld. CIT(A) for readjudication after granting adequate opportunity of being heard. In these circumstances, the orders of the ld. CIT(A) are set aside and the issues in these appeals are restored ... file of the ld. CIT(A) for de novo adjudication after granting the assessee adequate opportunity of being heard. It may also be mentioned that this is the last opportunity as the assessee raised legal issue. These appeals relate to assessment year 1986-87 onwards and these appeals are pending

Dineshkumar Nemichand Jain, Ahmedabad vs. ITO Ward 3(2)(6), Ahmedabad

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

ITA 781/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad04 Sept 2025AY 2017-18

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleassessment Year 2017-18

For Appellant: Shri Vivek Chavda, A.RFor Respondent: Shri Kamal Deep Singh, Sr. D.R

Section 115BSection 139Section 142(1)Section 250Section 44ASection 69A

permitted under the Act. 4.1 The Ld. CIT(A) has grievously erred in law and or on facts in not granting opportunity of being heard through video conferencing. 4.2 That in the facts and in the law, the Ld. CIT(A) has failed to appreciate that granting opportunity of video

Ravinanda Landmarks Unit 3, Pune vs. ITO, Wrd-5(1), Pune

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

ITA 1347/PUN/2025[2018-19]Status: DisposedITAT Pune04 Sept 2025AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2018-19

For Appellant: Shri Suhas BoraFor Respondent: Shri Akhilesh Srivastva, Addl.CIT

Section 143(2)Section 143(3)Section 226(3)

NFAC 8 with a direction to condone the delay and decide the appeal on merit and in accordance with law after giving due opportunity of being heard to the assessee. We hold and direct accordingly. The grounds raised by the assessee are accordingly allowed for statistical purposes

Raghav Vanijya Pvt. Ltd., Kolkata vs. DCIT, Circle 9(1), Kolkata

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

ITA 677/KOL/2025[2012-13]Status: DisposedITAT Kolkata04 Sept 2025AY 2012-13

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyआयकर अपील सं/Ita No.677/Kol/2025 (निर्धारण वर्ा / Assessment Year : 2012-2013) Raghav Vanijya Pvt. Ltd. Vs Dcit, Circle-9(1), Kolkata 4Th Floor, Room No.4D, 23/1, M.D.Road, Burrabazar, Kolkata-700007 Pan No. :Aadcr 6456 K (अपीलधर्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्धाररती की ओर से /Assessee By Shri Anil Kochar, Advocate रधजस्व की ओर से /Revenue By : Shri S.B.Chakraborthy, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 01/09/2025 घोषणा की तारीख/Date Of Pronouncement : 04/09/2025 आदेश / O R D E R Per Pradip Kumar Choubey, Jm : The Assessee Has Filed The Instant Appeal Against The Order Dated 09.08.2023, Passed By The Ld.Cit(A), National Faceless Appeal Centre (Nfac), Delhi For The Assessment Year 2012-2013. 2. The Appeal Of The Assessee Has Been Filed Belatedly By 518 Days. In This Regard, The Assessee Has Filed An Application Along With Affidavit For Condonation Of Delay Stating Therein That The Ld.Cit(A) Vide Order Dated 09.08.2023 Has Passed An Order Ex-Parte, Since The Defects Mentioned In The Notice In Respect Of Appeal Memo Submitted In Form 35 Was Not Removed/Rectified, Thereby Dismissed The Appeal Of The Assessee. Accordingly, There Had Been An Inordinate Delay In Submission Of The Appeal Before This Tribunal, Which Occurred Due To The Fact That The E-Portal Of The Income Tax Site Was Never Accessed By The Assessee. It Is Only Upon Going Through The Portal For Compilation Of The Status Of The Return Of Income

For Respondent: Shri S.B.Chakraborthy, Sr. DR

interest of justice, we restore the issues in this appeal to the file of ld.CIT(A) for readjudication afresh after providing sufficient opportunity of being heard to the assessee. The assessee is directed to file revised grounds of appeal and the ld. CIT(A) is also directed to consider

M/S. Windamere Hotel Pvt. Ltd., Darjeeling vs. ACIT, Circle 3(1), Siliguri

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

ITA 1417/KOL/2025[2015-2016]Status: DisposedITAT Kolkata04 Sept 2025AY 2015-2016

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyआयकर अपील सं/Ita No.1417/Kol/2025 (निर्धारण वर्ा / Assessment Year : 2015-2016) M/S Windamere Hotel Pvt. Ltd Vs Acit Cirlce-3(1), Siliguri C/O:M/S Salarpuria Jajodia & Co 7, C.R. Avenue, 3Rd Floor, Kolkata-700072 Pan No. :Aaacw 2667 C (अपीलधर्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्धाररती की ओर से /Assessee By : Shri S. Jhajharia & Sujay Sen, Ars रधजस्व की ओर से /Revenue By : Shri S.B.Chakraborthy, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 01/09/2025 घोषणा की तारीख/Date Of Pronouncement : 04/09/2025 आदेश / O R D E R Per Pradip Kumar Choubey, Jm : The Assessee Has Filed The Instant Appeal Against The Order Dated 27.03.2024, Passed By The Ld. Addl./Jcit(A)-1, Gurugram, For The Assessment Year 2015-2016. 2. The Appeal Of The Assessee Has Been Filed Belatedly By 395 Days. In This Regard, The Assessee Has Filed An Application Along With Affidavit For Condonation Of Delay Stating Therein That The Person Who Was Looking After The Taxation Affairs Of The Assessee Company Was Not Keeping Well & Was Not Attending The Office Regularly & Ultimately, He Tendered His Resignation & Left The Service & The Management Of The Assessee Company Was Not Intimated About The Receipt Of Such Notices. When It Came To The Knowledge Of The Management, Immediately The Appeal Has Been Filed Before The Tribunal Having A Delay Of 395 Days. It Was Submitted By The Ld. Ar That The Delay Was Not Intentional And, Therefore

For Appellant: Shri S. Jhajharia & Sujay Sen, ArsFor Respondent: Shri S.B.Chakraborthy, Sr. DR

justice, we restore the issues in this appeal to the file of ld.CIT(A) for readjudication afresh on merits after providing sufficient opportunity of being heard to the assessee. The assessee is also 3 directed to produce all the relevant documents to substantiate its case and cooperate in the readjudication

Ashrama Praktan Chhatra Sangha, Narendrapur vs. CIT(Exemptions), Kolkata

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

ITA 1390/KOL/2025[----]Status: DisposedITAT Kolkata04 Sept 2025

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyआयकर अपील सं/Ita No.1389 & 1390/Kol/2025 (निर्धारण वर्ा / Assessment Year :Na) Ashrama Praktan Chhatra Vs The Cit(Exemption), Kolkata Sangha, At & Post : Narendrapur, South 24 Parganas, West Bengal-700103 Pan No. :Aaata 8002 A (अपीलधर्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्धाररती की ओर से /Assessee By Shri P.K.Ray & Trideep Nayak Ars रधजस्व की ओर से /Revenue By : Shri Raja Sengupta, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 01/09/2025 घोषणा की तारीख/Date Of Pronouncement : 04/09/2025 आदेश / O R D E R

For Respondent: Shri Raja Sengupta, CIT-DR

Section 12ASection 80GSection 80G(5)(iii)

justice, we restore the issues in both the appeals to the file of ld.CIT(E) for readjudication afresh on merits after providing sufficient opportunity of being heard to the assessee. The assessee is also directed to produce all the relevant documents to substantiate its case and cooperate in the readjudication

Ashrama Praktan Chhatra Sangha, Narendrapur vs. CIT(Exemptions), Kolkata

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

ITA 1389/KOL/2025[---]Status: DisposedITAT Kolkata04 Sept 2025

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyआयकर अपील सं/Ita No.1389 & 1390/Kol/2025 (निर्धारण वर्ा / Assessment Year :Na) Ashrama Praktan Chhatra Vs The Cit(Exemption), Kolkata Sangha, At & Post : Narendrapur, South 24 Parganas, West Bengal-700103 Pan No. :Aaata 8002 A (अपीलधर्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्धाररती की ओर से /Assessee By Shri P.K.Ray & Trideep Nayak Ars रधजस्व की ओर से /Revenue By : Shri Raja Sengupta, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 01/09/2025 घोषणा की तारीख/Date Of Pronouncement : 04/09/2025 आदेश / O R D E R

For Respondent: Shri Raja Sengupta, CIT-DR

Section 12ASection 80GSection 80G(5)(iii)

justice, we restore the issues in both the appeals to the file of ld.CIT(E) for readjudication afresh on merits after providing sufficient opportunity of being heard to the assessee. The assessee is also directed to produce all the relevant documents to substantiate its case and cooperate in the readjudication

“opportunity of being heard”

Leading authorities on opportunity of being heard

Judgments citing opportunity of being heard

M/S. Mastrin Pharmaceutivals (Pvt.), Patna vs. ACIT, Patna

M/S. Mastrin Pharmaceuticals (Pvt.) Ltd, Patna vs. ACIT, Patna

M/S. Mastrin Pharmaceuticals (Pvt.) Ltd., Patna vs. ACIT, Patna

M/S. Manas Sales Corporation, Patna vs. ACIT, Patna

M/S. Manas Sales Corporation, Patna vs. ACIT, Patna

M/S. Manas Sales Corporation, Patna vs. ACIT, Patna

M/S Manas Sales Corporation, Patna vs. ACIT, Central Circle-1, Patna

M/S. Mastrin Pharmaceuticals (P) Ltd., Patna vs. ACIT, Patna

M/S. Mastrin Pharmaceuticals (P) Ltd., Patna vs. ACIT, Patna

M/S. Mastrin Pharmaceutivals (P) Ltd., Patna vs. ACIT, Patna

M/S. Mastrin Pharmaceuticals (P) Ltd., Patna vs. ACIT, Patna

M/S. Mastrin Pharmaceuticals (P) Ltd., Patna vs. ACIT, Patna

M/S. Mastrin Pharmaceutivals (P) Ltd., Patna vs. ACIT, Patna

M/S. Mastrin Pharmaceutivals (P) Ltd., Patna vs. ACIT, Patna

Dineshkumar Nemichand Jain, Ahmedabad vs. ITO Ward 3(2)(6), Ahmedabad

Ravinanda Landmarks Unit 3, Pune vs. ITO, Wrd-5(1), Pune

Raghav Vanijya Pvt. Ltd., Kolkata vs. DCIT, Circle 9(1), Kolkata

M/S. Windamere Hotel Pvt. Ltd., Darjeeling vs. ACIT, Circle 3(1), Siliguri

Ashrama Praktan Chhatra Sangha, Narendrapur vs. CIT(Exemptions), Kolkata

Ashrama Praktan Chhatra Sangha, Narendrapur vs. CIT(Exemptions), Kolkata