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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

Mohammad Khan, Aligarh vs. ITO Ward 4(1)(2), Aligarh

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

ITA 181/AGR/2025[2017-18]Status: DisposedITAT Agra03 Sept 2025AY 2017-18

Bench: Me. Considering The Reason Adduced In The Condonation Petition, I Am Inclined To Condone The Delay & Admit The Appeal Of The Assessee For Adjudication.

For Appellant: Shri Devinder Pal, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 144

novo adjudication qua the issue in dispute before me, in accordance with law. Needless to mention the assessee be given reasonable opportunity of being heard. The assessee is directed to cooperate with ld AO for expeditious disposal of the set aside assessment proceedings by not taking unwarranted adjournments. Hence

Tai Tado, Itanagar vs. ITO, Ward- North Lakhimpur, North Lakhimpur

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

ITA 158/GTY/2025[2020-21]Status: DisposedITAT Guwahati03 Sept 2025AY 2020-21

Bench: Shri Manomohan Das, Hon’Ble & Shri Sanjay Awasthi, Hon’Ble

For Appellant: Shri Dhruv Goel, ARFor Respondent: Shri Kausik Ray JCIT
Section 10Section 10(26)Section 250

case of the assessee should be remanded to AO for reconsideration of his assessment order dated 19.09.2022 after giving the assessee an adequate opportunity of being heard. Accordingly, for the interest of justice, we remand the case to the file of the AO for reconsideration. We direct ... reframe the assessment after giving the assessee an adequate opportunity of being heard. At the same time, we direct the assessee to substantiate his claims before the AO. In order to reframe the assessment, we set aside the order of the ld. CIT(A) dated 22.01.2025. Thus, we allow

Ms Aditya Plastic, Rajkot vs. The Income Tax Officer, NFAC, Delhi

In the result, the appeal of the assessee is allowed

ITA 186/RJT/2024[2013-14]Status: DisposedITAT Rajkot03 Sept 2025AY 2013-14

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./I.T.A. No.185 & 186/Rjt/2024 (िनधा"रणवष" / Assessment Year :2013-14) बनाम/ M/S Aditya Plastic The Income Tax Officer Umiya Industrial Building Ward-3(1)(1) Vs. Near New Nehru Nagar Rajkot -360 001 Main Road, Dhebar Road Rajkot – 360 004 "ायीलेखासं./जीआइआरसं./Pan/Gir No. : Aajfa 4558 In (अपीलाथ"/Appellant) .. (""थ" / Respondent) Assessee By : Shri D.M. Rindani, Ld.Ar Revenue By : Shri Abhimanyu Singh Yadav, Ld.Sr.Dr सुनवाईकीतारीख/ Date Of Hearing 05/06/2025 घोषणाकीतारीख/Date Of Pronouncement 03/09/2025 आदेश / O R D E R Per Bench-: Captioned Two Appeals Filed By The Same Assessee Pertaining To Assessment Year (Ay) 2013-14 Are Directed Against The Order Passed By The Learned Commissioner Of Income Tax (Cit(A)-[(In Short “Ld.Cit(A)”] Vide Order Dated 01/02/2024, Which In Turn Arises Out Of An Assessment Order Dated 29/09/2021Passed By The Assessing Officer (Ao) U/S. 147 R.W.S. 144 Of The Income Tax Act, 1961 (In Short, “The Act”) Pertaining To Assessment Year (Ay) 2013-14. 2. The Grounds Of Appeal Raised By The Assessee Are As Follows:

For Appellant: Shri D.M. Rindani, Ld.ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld.Sr.DR
Section 119Section 142(1)Section 147Section 148Section 69A

learned Commissioner (Appeals), erred in upholding action of the Income- tax Officer, Ward 3(1)(1) Rajkot in not granting the reasonable opportunity of being heard to the Appellant, thereby violating the principle of natural justice. 3. On merits, the learned Commissioner (Appeals), erred in confirming the action

Ms Aditya Plastic, Rajkot vs. The Income Tax Officer, Ward 3(1)(1), Rajkot-

In the result, the appeal of the assessee is allowed

ITA 185/RJT/2024[2013-14]Status: DisposedITAT Rajkot03 Sept 2025AY 2013-14

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./I.T.A. No.185 & 186/Rjt/2024 (िनधा"रणवष" / Assessment Year :2013-14) बनाम/ M/S Aditya Plastic The Income Tax Officer Umiya Industrial Building Ward-3(1)(1) Vs. Near New Nehru Nagar Rajkot -360 001 Main Road, Dhebar Road Rajkot – 360 004 "ायीलेखासं./जीआइआरसं./Pan/Gir No. : Aajfa 4558 In (अपीलाथ"/Appellant) .. (""थ" / Respondent) Assessee By : Shri D.M. Rindani, Ld.Ar Revenue By : Shri Abhimanyu Singh Yadav, Ld.Sr.Dr सुनवाईकीतारीख/ Date Of Hearing 05/06/2025 घोषणाकीतारीख/Date Of Pronouncement 03/09/2025 आदेश / O R D E R Per Bench-: Captioned Two Appeals Filed By The Same Assessee Pertaining To Assessment Year (Ay) 2013-14 Are Directed Against The Order Passed By The Learned Commissioner Of Income Tax (Cit(A)-[(In Short “Ld.Cit(A)”] Vide Order Dated 01/02/2024, Which In Turn Arises Out Of An Assessment Order Dated 29/09/2021Passed By The Assessing Officer (Ao) U/S. 147 R.W.S. 144 Of The Income Tax Act, 1961 (In Short, “The Act”) Pertaining To Assessment Year (Ay) 2013-14. 2. The Grounds Of Appeal Raised By The Assessee Are As Follows:

For Appellant: Shri D.M. Rindani, Ld.ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld.Sr.DR
Section 119Section 142(1)Section 147Section 148Section 69A

learned Commissioner (Appeals), erred in upholding action of the Income- tax Officer, Ward 3(1)(1) Rajkot in not granting the reasonable opportunity of being heard to the Appellant, thereby violating the principle of natural justice. 3. On merits, the learned Commissioner (Appeals), erred in confirming the action

Nandigam Veerabrahmam, Rajahmundry vs. Income Tax Officer, Ward-2(1), Rajahmundry

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

ITA 271/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam03 Sept 2025AY 2018-19

Bench: Us:

Section 147Section 148Section 148A

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 19 N. Veerabrahmam to the assessee, with the prior approval of specified authority; (iii) consider the reply of the assessee furnished

Pavanchandra Chitfunds Pvt Ltd, Guntur vs. Assistant Commissioner of Income Tax, Circle-2(1), Guntur

ITA 375/VIZ/2024[2014-15]Status: DisposedITAT Visakhapatnam03 Sept 2025AY 2014-15

Bench: Us:

Section 143(1)Section 143(2)Section 143(3)

deduction of the aforementioned expenses. Needless to say, the A.O. shall, in the course of the set-aside proceedings, afford a reasonable opportunity of being heard to the assessee company, which shall remain at liberty to substantiate its claim based on fresh documentary evidence, if any. 20. Apropos

Improvement Trust, Rajpura vs. ITO Exemption, Chandigarh

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

ITA 419/CHANDI/2025[2017-18]Status: DisposedITAT Chandigarh03 Sept 2025AY 2017-18

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 419/Chd/2025 "नधा"रण वष" / Assessment Year : 2017-18 Improvement Trust, Ito, Exemption, Rotary Club Road, बनाम Chandigarh. Rajpura. 140401 Vs. Distt. Patiala "थायी लेखा सं./Pan No: Aaati4964R अपीलाथ"/Appellant ""यथ"/Respondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Shri. Hukminder Shahi, C.A. राज"व क" ओर से/ Revenue By : Shri Vivek Vardhan, Addl. Cit, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 30-07-2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 03.09-2025 आदेश/Order Per Krinwant Sahay, Am: Appeal In This Case Has Been Filed By The Assessee Against The Order Dated 28-02-2024 Of Ld. Addl. / Jcit(A)- 1, Noida For Ay 2017-18. 2. Grounds Of Appeal Raised & Relief Claimed /Prayer Made By The Assessee Are As Under:

For Appellant: Shri. Hukminder Shahi, C.AFor Respondent: Shri Vivek Vardhan, Addl. CIT, Sr. DR
Section 11Section 13(8)Section 2(15)Section 240

circumstances, and in law, the Worthy CIT(A), through his order, has erred in passing the said order without providing a fair opportunity of being heard, thereby contravening the principles of natural justice. 3. That, on the facts and circumstances of the case, and in law, the Worthy

Aditi Gupta, Ludhiana vs. Income Tax Officer, Ward VII(1), Ludhiana

In the result, Assessee’s appeal is allowed for Statistical Purposes

ITA 195/CHANDI/2025[2023-24]Status: DisposedITAT Chandigarh03 Sept 2025AY 2023-24

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 195/Chd/2025 "नधा"रण वष" / Assessment Year : 2023-24 Aditi Gupta, Ito, 144,Greeen Park, बनाम Ward Vii(1), Civil Lines, Ludhiana Vs. Ludhiana "थायी लेखा सं./Pan No: Bcjpg0439B अपीलाथ"/Appellant ""यथ"/Respondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Sh. Satish Gupta, Advocate, राज"व क" ओर से/ Revenue By : Sh. Vivek Varadhan, Addl. Cit, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 03.07.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 03.09.2025 आदेश/Order Per Krinwant Sahay, Am: Appeal In This Case Has Been Filed By The Assessee Against The Order Dated 10.01.2025 Of Addl./Jcit(A)-7, Kochi For A.Y. 2023-24. 2. Grounds Of Appeal Are As Under: -

For Appellant: Sh. Satish Gupta, AdvocateFor Respondent: Sh. Vivek Varadhan, Addl. CIT, Sr.DR
Section 115BSection 115JSection 139(1)Section 143(1)Section 80C

Rs.992/- The appellant filed Form 10IE on 21.09.2022 vide Ack. No. 513947610210922. The CPC processed the ITR u/s 115JC without affording any opportunity of being heard. 195-Chd-2025 Aditi Gupta, Ludhiana 5 It is well settled law that the AO has no power to change the method of processing

Income Tax Officer, Ward-3(1)(1), Ahmedabad., Vejalpur vs. Gopalbhai Umarbhai Bharavad, Viramgam

In the result, appeal filed by the Revenue is allowed

ITA 19/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad03 Sept 2025AY 2016-17

Bench: The Final Hearing Of The Appeal.”

For Appellant: Shri Arvind Kumbhare, Sr.DRFor Respondent: Shri Hem Chhajed, AR
Section 143(3)Section 144Section 250Section 251(1)(a)

Assessing Officer, after taking into account all relevant material which the Assessing Officer has gathered, shall, after giving the assessee an opportunity of being heard, make the assessment of the total income or loss to the best of his judgment and determine the sum payable by the assessee

Arun Namdev Keni, Taloja vs. Income Tax Officer, Ward 5, Panvel

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

ITA 366/PUN/2025[2014-15]Status: DisposedITAT Pune03 Sept 2025AY 2014-15

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.366/Pun/2025 िनधा"रण वष" / Assessment Year : 2014-15 Arun Namdev Keni, Vs. Ito, Ward-5, Panvel. At Pethali, Taloja, Panvel- 410208. Pan : Amgpk2155A Appellant Respondent Assessee By : None Revenue By : Shri Amol Khairnar Date Of Hearing : 05.08.2025 Date Of Pronouncement : 03.09.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 17.12.2024 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2014-15. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1. The Learned Commissioner Of Income-Tax (Appeals) - Nfac, Erred In Not Condoning The Delay In Filing Of The Appeal. 2. The Learned Commissioner Of Income-Tax (Appeals) - Nfac, Erred In Dismissing The Appeal Without Adjudicating On Merits.

For Appellant: NoneFor Respondent: Shri Amol Khairnar
Section 143(3)Section 271(1)(c)

NFAC with a direction to condone the delay and decide the appeal as per fact and law after giving due opportunity of being heard to the assessee. The assessee is also hereby directed to make his submissions before the CIT(A) / NFAC on the appointed date without seeking any adjournment

Sindhukanya Loksanchalit Sadhan Kendra, Pune vs. CIT (Exemption), Pune

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

ITA 1644/PUN/2025[2024-25]Status: DisposedITAT Pune03 Sept 2025AY 2024-25

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: NoneFor Respondent: Shri Amit Bobde, CIT-DR
Section 12ASection 12A(1)(ac)

spite of notice duly served to the assessee through email, assessee neither submitted explanation to the show-cause notice nor availed opportunity of being heard. The Ld.CIT(E) apart from observing about the non-compliance of the assessee has further referred in para 5 of the impugned order that

Vijay Tukaram Raundal, Pune vs. The Deputy Commissioner of Income Tax, Central Circle-1(2), Pune

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

ITA 1637/PUN/2024[2020-21]Status: DisposedITAT Pune03 Sept 2025AY 2020-21

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Mihir NaniwadekarFor Respondent: Shri Amit Bobde, CIT
Section 115JSection 131Section 133ASection 271(1)(c)Section 80I

connection with this SA Nos.7 to 9/PUN/2025 application / letter. Needless to say the Assessing Officer, while deciding the issue shall afford due opportunity of being heard to the assessee and decide the issue as per fact and law. We hold and direct accordingly. The grounds raised on the issue ... decide the issue afresh in the light of these additional evidences filed by the assessee and in accordance with law after giving due opportunity of being heard to the assessee. The grounds raised by the assessee are accordingly allowed for statistical purposes. In the result, the appeals filed

Vijay Tukaram Raundal, Pune vs. The Deputy Commissioner of Income Tax, Central Circle-1(2), Pune

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

ITA 1636/PUN/2024[2015-16]Status: DisposedITAT Pune03 Sept 2025AY 2015-16

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Mihir NaniwadekarFor Respondent: Shri Amit Bobde, CIT
Section 115JSection 131Section 133ASection 271(1)(c)Section 80I

connection with this SA Nos.7 to 9/PUN/2025 application / letter. Needless to say the Assessing Officer, while deciding the issue shall afford due opportunity of being heard to the assessee and decide the issue as per fact and law. We hold and direct accordingly. The grounds raised on the issue ... decide the issue afresh in the light of these additional evidences filed by the assessee and in accordance with law after giving due opportunity of being heard to the assessee. The grounds raised by the assessee are accordingly allowed for statistical purposes. In the result, the appeals filed

Vijay Tukaram Raundal, Pune vs. The Deputy Commissioner of Income Tax, Central Circle-1(2), Pune

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

ITA 1635/PUN/2024[2014-15]Status: DisposedITAT Pune03 Sept 2025AY 2014-15

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Mihir NaniwadekarFor Respondent: Shri Amit Bobde, CIT
Section 115JSection 131Section 133ASection 271(1)(c)Section 80I

connection with this SA Nos.7 to 9/PUN/2025 application / letter. Needless to say the Assessing Officer, while deciding the issue shall afford due opportunity of being heard to the assessee and decide the issue as per fact and law. We hold and direct accordingly. The grounds raised on the issue ... decide the issue afresh in the light of these additional evidences filed by the assessee and in accordance with law after giving due opportunity of being heard to the assessee. The grounds raised by the assessee are accordingly allowed for statistical purposes. In the result, the appeals filed

Vijay Tukaram Raundal, Pune vs. The Deputy Commissioner of Income Tax, Central Circle-1(2), Pune

ITA 1634/PUN/2024[2013-14]Status: DisposedITAT Pune03 Sept 2025AY 2013-14

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Mihir NaniwadekarFor Respondent: Shri Amit Bobde, CIT
Section 115JSection 131Section 133ASection 271(1)(c)Section 80I

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA

Talluri Venkata Ramana, Hyderabad vs. ITO., Ward-15(1), Hyderabad

ITA 991/HYD/2025[2014-15]Status: DisposedITAT Hyderabad03 Sept 2025AY 2014-15

Bench: Us:

Section 131Section 142(1)Section 143(3)Section 144

directed to re-adjudicate the same. Needless to say, the CIT(A) shall, during the course of set aside proceedings, afford a reasonable opportunity of being heard to the assessee. 10 Talluri Venkata Ramana 12. Resultantly, the appeal filed by the assessee is allowed for statistical purposes in terms

Fatima Convent Association, Warangal vs. CIT (Exemptions), Hyderabad

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

ITA 918/HYD/2025[2023-24]Status: DisposedITAT Hyderabad03 Sept 2025AY 2023-24

Bench: Shri Ravish Sood & Shri Madhusudan Sawdia

For Appellant: Shri K.A. Sai Prasad, AdvocateFor Respondent: Ms. U. Mini Chandran, CIT-DR
Section 12A

deem it fit to remit the matter back to the file of the Ld. CIT(E) with a direction to provide adequate opportunity of being heard to the assessee and liberty to file necessary submissions, explanations, and evidences in support of its application. The Ld. CIT(E) shall thereafter examine

Sai Enterprises, Hyderabad vs. Income Tax Officer, Ward - 11(3), Hyderabad

ITA 22/HYD/2025[2017-18]Status: DisposedITAT Hyderabad03 Sept 2025AY 2017-18

Bench: Us:

Section 143(3)Section 69A

formed part of its business collections/receipts. Needless to say, the A.O. shall, in the course of the set-aside proceedings, afford a reasonable opportunity of being heard to the assessee firm, which shall remain at liberty to substantiate its claim based on fresh documentary evidence, if any. 10 Sai Enterprises

Paraspyara Commercial Pvt. Ltd., Howrah vs. ITO, Ward 13(1), Kolkata

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

ITA 559/KOL/2025[2018-19]Status: DisposedITAT Kolkata03 Sept 2025AY 2018-19

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyassessment Year: 2018-19 Paraspyara Commercial Pvt. Ltd..………..............................……….……Appellant Block 2, 2Nd Floor, Lemon Fresh Complex, 29/1, Kalabagan Lane, Howrah, W.B- 711104. [Pan: Aabcp6737B] Vs. Ito, Ward-13(1), Kolkata………….……………………...……...…..…..Respondent Appearances By: Shri Anil Kochar, Advocate, Appeared On Behalf Of The Appellant. Shri S. B. Chakraborthy, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : September 01, 2025 Date Of Pronouncing The Order : September 03, 2025 Order Per Rajesh Kumar: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 17.02.2025 Of The National Faceless Appeal Centre [Hereinafter Referred To As The “Ld. Cit(A)”] Passed U/S 250 Of The Income Tax Act, 1961 [Hereinafter Referred To As The “Act”].

Section 250

appeal is restored to the file of the ld. CIT(A) with a direction to decide the same on merits after affording adequate opportunity of being heard to the assessee. Paraspyara Commercial Pvt. Ltd Accordingly, we set aside the order of the ld. CIT(A) and restore the issue

Parijat Commodities Private Limited, Hazaribagh vs. ITO, Ward 13(3), Kolkata

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

ITA 549/KOL/2025[2013-2014]Status: DisposedITAT Kolkata03 Sept 2025AY 2013-2014

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyassessment Year: 2013-14 Parijat Commodities Pvt. Ltd…...………..............................……….……Appellant C/O Sri Jitendra Kaushik, Advocate, 19-D, Muktaram Babu Street, Kol-7, [Pan: Aaecp7359Q] Vs. Ito, Ward-13(3), Kolkata………….……………………...……...…..…..Respondent Appearances By: Shri Arvind Kaushik, Ar, Appeared On Behalf Of The Appellant. Shri S. B. Chakraborthy, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : September 01, 2025 Date Of Pronouncing The Order : September 03, 2025 Order Per Rajesh Kumar: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 25.01.2025 Of The National Faceless Appeal Centre [Hereinafter Referred To As The “Ld. Cit(A)”] Passed U/S 250 Of The Income Tax Act, 1961 [Hereinafter Referred To As The “Act”].

Section 250

restore this appeal to the file of the Assessing Officer with a direction to decide the case on merits after giving adequate opportunity of being heard to the assessee. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Kolkata, the 3rd September, 2025. [Pradip Kumar