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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

Rahman Shah, Chhindwara vs. Income Tax Officer, Ward Chhindwara, Chhindwara

In the result the appeal is allowed for statistical purposes

ITA 175/JAB/2024[2017-18]Status: DisposedITAT Jabalpur30 Jun 2025AY 2017-18

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharya.Y. 2017-18 Rahman Shah, H. No. 817, Vs. The Ito, Lakhanwarda Ghasanvada Bsrahira Ward-Chhindwara, M.P. Seja, Amarwada, Chhindwara, M.P. Pan:Ggkps4130P (Appellant) (Respondent) Assessee By: Sh. G.N. Purohit, Sr. Advocate Revenue By: Sh. Alok Bhura, Sr. Dr Date Of Hearing: 20.05.2025 Date Of Pronouncement: 30.06.2025 O R D E R Per Nikhil Choudhary, A.M. This Is An Appeal Filed Against The Order Of The Learned Cit(A) Under Section 250 Of The Income Tax Act 1961 Wherein The Learned Cit(A) Has Dismissed The Appeal Of The Assessee That Was Filed Against The Order Of The Ito-Ward 1, Chhindwara Under Section 144 Of The Act Dated 30.10.2019. The Grounds Of Appeal Are Under:- “1. That The Learned Ao As Well As Cit(A) Has Erred In Law & On Facts Of The Case Making Ex Party Order. The Assessee Did Not Received Any Communication Regarding The Hearing Of The Appeal. The Assessee Is Denied Opportunity Of Hearing. The Order Should Be Set-Aside. 2. The Addition Of Rs. 60,00,000/- Is Illegal Unjustified. It Is Fully Covered But The Withdrawals From The Same Bank Account. The Addition Should Be Deleted In Toto. 3. The Assessee Is An Agriculturist & Advised Not Liable To Income Tax. The Assessment For The Assessment Year 2017-18 Should Be Quashed In Toto.

For Appellant: Sh. G.N. Purohit, Sr. AdvocateFor Respondent: Sh. Alok Bhura, Sr. DR
Section 131Section 144Section 250Section 69A

hastily and to dismiss the appeal of the assessee, by varying the assessment order, without giving the assessee an opportunity to be heard. 5. On the other hand, Shri Alok Bhura, learned Sr. DR appearing on behalf of the Revenue submitted that the assessee had been given due opportunities ... matter back to the file of the learned CIT(A) for a decision on these matters after giving the assessee a proper opportunity of being heard. 7. In the result the appeal is allowed for statistical purposes. Order pronounced on 30.06.2025 in the open Court. [KUL BHARAT] [NIKHIL CHOUDHARY] VICE

Pandit Kalhan Scholarship Trust, Jammu vs. CIT(E), Chandigarh

In the result, both the appeals of the assessee bearing ITA Nos

ITA 25/ASR/2025[NA]Status: DisposedITAT Amritsar30 Jun 2025

Bench: Sh. Udayan Das Gupta & Sh. Brajesh Kumar Singh

Section 12ASection 12A(1)(ac)

with amended copies of trust deed and to fully cooperate in the registration proceedings. The ld. CIT(E) shall allow proper and reasonable opportunity of being heard to the assessee and shall proceed with the application for registration afresh as per provisions of law. We have not express any opinion

Pandit Kalhan Scholarship Trust, Jammu vs. CIT(E), Chandigarh

In the result, both the appeals of the assessee bearing ITA Nos

ITA 24/ASR/2025[NA]Status: DisposedITAT Amritsar30 Jun 2025

Bench: Sh. Udayan Das Gupta & Sh. Brajesh Kumar Singh

Section 12ASection 12A(1)(ac)

with amended copies of trust deed and to fully cooperate in the registration proceedings. The ld. CIT(E) shall allow proper and reasonable opportunity of being heard to the assessee and shall proceed with the application for registration afresh as per provisions of law. We have not express any opinion

The Jassomazara Coop Multipupose Society Limited, Nawansahar vs. Assistant Commissioner of Income Tax Circle-2, Jalandhar

In the result, all the four appeal of the assessee are allowed for statistical purpose

ITA 516/ASR/2024[2020-21]Status: DisposedITAT Amritsar30 Jun 2025AY 2020-21

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay(Hybrid Hearing) I.T.A. Nos. 513 To 516/Asr/2024 Assessment Years: 2013-14, 2017-18, 2018-19 & 2020-21

Section 147Section 148Section 250Section 80Section 80PSection 80P(2)(a)

from the assessee and after obtaining necessary report from the AO as per provisions of law. 17. The assessee shall be allowed reasonable opportunity of being heard. 18. In the result the appeal of the assessee is allowed for statistical purpose. ITA / 514 to 516 / ASR / 2024 I.T.A

The Jassomazara Coop Multipupose Society Limited, Nawanshahar vs. Assistant Commissioner of Income Tax Circle-2, Jalandhar

In the result, all the four appeal of the assessee are allowed for statistical purpose

ITA 515/ASR/2024[2018-19]Status: DisposedITAT Amritsar30 Jun 2025AY 2018-19

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay(Hybrid Hearing) I.T.A. Nos. 513 To 516/Asr/2024 Assessment Years: 2013-14, 2017-18, 2018-19 & 2020-21

Section 147Section 148Section 250Section 80Section 80PSection 80P(2)(a)

from the assessee and after obtaining necessary report from the AO as per provisions of law. 17. The assessee shall be allowed reasonable opportunity of being heard. 18. In the result the appeal of the assessee is allowed for statistical purpose. ITA / 514 to 516 / ASR / 2024 I.T.A

The Jassomazara Coop Multipupose Society Limited, Nawanshahar vs. Assistant Commissioner of Income Tax Circle-2, Jalandhar

In the result, all the four appeal of the assessee are allowed for statistical purpose

ITA 514/ASR/2024[2017-18]Status: DisposedITAT Amritsar30 Jun 2025AY 2017-18

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay(Hybrid Hearing) I.T.A. Nos. 513 To 516/Asr/2024 Assessment Years: 2013-14, 2017-18, 2018-19 & 2020-21

Section 147Section 148Section 250Section 80Section 80PSection 80P(2)(a)

from the assessee and after obtaining necessary report from the AO as per provisions of law. 17. The assessee shall be allowed reasonable opportunity of being heard. 18. In the result the appeal of the assessee is allowed for statistical purpose. ITA / 514 to 516 / ASR / 2024 I.T.A

The Jassomazara Coop Multipupose Society Limited, Nawanshahr vs. Assistant Commissioner of Income Tax Circle-2, Jalandhar

In the result, all the four appeal of the assessee are allowed for statistical purpose

ITA 513/ASR/2024[2013-14]Status: DisposedITAT Amritsar30 Jun 2025AY 2013-14

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay(Hybrid Hearing) I.T.A. Nos. 513 To 516/Asr/2024 Assessment Years: 2013-14, 2017-18, 2018-19 & 2020-21

Section 147Section 148Section 250Section 80Section 80PSection 80P(2)(a)

from the assessee and after obtaining necessary report from the AO as per provisions of law. 17. The assessee shall be allowed reasonable opportunity of being heard. 18. In the result the appeal of the assessee is allowed for statistical purpose. ITA / 514 to 516 / ASR / 2024 I.T.A

Virat Solvent Private Limited, Surajpur vs. Deputy Commissioner of Income Tax-1(1), Bilaspur

Appeal of the assessee is partly allowed for statistical purposes, in terms of over aforesaid observations

ITA 384/RPR/2025[2023-24]Status: DisposedITAT Raipur30 Jun 2025AY 2023-24

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 384/Rpr/2025 (िनधा"रण वष" Assessment Year: 2023-24)

For Appellant: Shri R. B. Doshi, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 115BSection 139Section 142Section 143(1)Section 143(1)(a)Section 250

within a period of 3 months from the receipt of this order. 16. Needless to say, the assessee, shall be afforded with reasonable opportunity of being heard in the set aside appellate proceedings and as conceded by Ld. AR before us, is directed to cooperate and assist proactively

Srinivas Rachiraju, Pune vs. Income Tax Officer, Ward-1(1), Bhilai, Durg

The appeal is dismissed under mistaken belief about the facts

ITA 361/RPR/2025[2011-12]Status: DisposedITAT Raipur30 Jun 2025AY 2011-12

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 361/Rpr/2025 (िनधा"रण वष" Assessment Year: 2011-12)

For Appellant: Shri S. R. Rao, AdvFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 144Section 147Section 148Section 154Section 2Section 250Section 271(1)(b)Section 4

aside, with directions to revisit the matter and adjudicate denovo. 10. Needless to say, the assessee shall be afforded with reasonable opportunity of being heard in the set aside appellate proceedings, wherein the assessee shall cooperate and assist proactively, failing which the Ld. CIT (A) would be at liberty

Bandan Mohanty, Bhubaneswar vs. Deputy Commissioner of Income Tax, Bhubaneswar

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

ITA 271/CTK/2025[2017-2018]Status: DisposedITAT Cuttack30 Jun 2025AY 2017-2018

Bench: S/Shri Duvvuru Rl Reddy(Kz) & Rajesh Kumarassessment Year : 2017-18 Bandan Mohanty Vs. Dcit, Circle-2(1), Plot-899, Jharpada, Bhubaneswar Bhubaneswar, 751006 Pan/Gir No. Afmpm 7898 D (Appellant) .. ( Respondent) Assessee By : Shri Chitrasen Parida, Adv Revenue By : Shri S.C.Mohanty, Sr. Dr Date Of Hearing : 30/06/2025 Date Of Pronouncement : 30/06/2025 O R D E R Per Bench The Present Appeal Is Directed At The Instance Of Assessee Against The Order Of Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nafc), New Delhi Nfac), Delhi Dated 22.4.2024 In Appeal No. Cit(A), Bhubaneswar- 1/14864/2019-20 Passed For Assessment Year 2017-18. 2. The Appeal Is Time Barred By 304 Days. The Assessee Has Filed Condonation Petition Dated 28.4.2025 Supported By An Affidavit Stating That The Order Passed By The Ld Cit(A), Nfac Dated 22.4.2024 Was Downloaded P A G E 1 | 5 Assessment Year : 2017-18

For Appellant: Shri Chitrasen Parida, AdvFor Respondent: Shri S.C.Mohanty, Sr. DR
Section 143(2)Section 69

order to meet the principle of natural justice, and remit the matter back to his file with a direction to provide one more opportunity of being heard to the assessee. At the same breath, we also hereby caution the assessee to promptly co-operate with the proceedings before

Sunil Kumar Agrawal, Raigarh vs. ACIT, Range-1, Central Circle, Sambalpur

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

ITA 269/CTK/2025[2018-19]Status: DisposedITAT Cuttack30 Jun 2025AY 2018-19

Bench: S/Shri Duvvuru Rl Reddy(Kz) & Rajesh Kumar

For Appellant: NoneFor Respondent: Shri S.C.Mohanty, Sr. DR
Section 143(2)

deem it fit to restore the issue to the file of the Id CIT(A) for fresh adjudication after providing one more opportunity of being heard to the assessee. At the same breath, we also hereby caution the assessee to promptly co-operate with the proceedings before

Tapas Kumar Chanda, Jajpur Town vs. Income Tax Officer, Jajpur Road

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

ITA 264/CTK/2025[2017-18]Status: DisposedITAT Cuttack30 Jun 2025AY 2017-18

Bench: Shri Duvvuru Rl Reddy(Kz) Before Shri Rl Reddy(Kz) Assessment Year : 2017-18 Tapas Tapas Kumar Kumar Chanda, Chanda, M/S M/S Vs. Ito, Ward Jajpur, Jajpur Ito, Ward Jajpur, Jajpur Satyanarayan Satyanarayan Jewellwers Jew Garipur, Durga Cinema Road, Garipur, Durga Cinema Road, Jajpur, Town, Jajpur 755001 Jajpur, Town, Jajpur 755001 Pan/Gir No. Alrpc 1318 B Alrpc 1318 B (Appellant) (Appellant .. ( Respondent Respondent) Assessee By : Shri Digant Das, Adv Revenue By : Shri S.C.Mohanty, Sr. Dr S.C.Mohanty, Sr. Dr Date Of Hearing : 30/06/202 /2025 Date Of Pronouncement : 30/06/202 /2025 O R D E R

For Appellant: Shri Digant Das, AdvFor Respondent: Shri S.C.Mohanty, Sr. DR
Section 142(1)Section 144

order to meet the principle of natural justice, and remit the matter back to his file with a direction to provide one more opportunity of being heard to the assessee. At the same breath, I also hereby caution the assessee to promptly co- operate with the proceedings before

Mrs. Manjulata Barik, Bhadrak vs. Income Tax Officer, Bhadrak Ward, Bhadrak

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

ITA 238/CTK/2025[2017-18]Status: DisposedITAT Cuttack30 Jun 2025AY 2017-18

Bench: Shri Duvvuru Rl Reddy(Kz) Before Shri Rl Reddy(Kz) & Rajesh Kumar & Rajesh Kumar & Rajesh Kumarassessment Year : 2017-18 Manjulata Barik Vs. Ito, Ward Bhadrak, Bhadrak Ito, Ward Bhadrak, Bhadrak Patharadi , Charampa, Bhadrak Arampa, Bhadrak 756101 Pan/Gir No. Ayzpb Ayzpb 3308 B (Appellant) (Appellant .. ( Respondent Respondent) Assessee By : Shri B.R.Panda, Adv Revenue By : Shri S.C.Mohanty, Sr. Dr S.C.Mohanty, Sr. Dr Date Of Hearing : 30 /06/202 /2025 Date Of Pronouncement : 30 06//202 /2025 O R D E R

For Appellant: Shri B.R.Panda, AdvFor Respondent: Shri S.C.Mohanty, Sr. DR
Section 144Section 270A

principle of natural justice, and remit the matter back to the file of ld. CIT(A) with a direction to provide one more opportunity of being heard to the assessee. At the same breath, I also hereby caution the assessee to promptly co-operate with the proceedings before

Jagdish Prasad Agrawal, Titilagarh vs. Income Tax Officerr, Bolangir

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

ITA 201/CTK/2025[2018-19]Status: DisposedITAT Cuttack30 Jun 2025AY 2018-19

Bench: Shri Duvvuru Rl Reddy(Kz) Before Shri Rl Reddy(Kz) Assessment Year : 2018-19 Jagadish Prasad Agrawal Prasad Agrawal Vs. Ito, Bolangir, 01 J P Agrawal, Main Road, Agrawal, Main Road, 7667001 Thikadar Thikadar Para, Para, Titilagarh, Titilagarh 7667066 Pan/Gir No.Aagfj0899J Aagfj0899J (Appellant) (Appellant .. ( Respondent Respondent) Assessee By : Shri Manoj Kumar Sultania, Ar Manoj Kumar Sultania, Ar Revenue By : Shri S.C.Mohanty, Sr. Dr Sr. Dr Date Of Hearing : 30/06/202 /2025 Date Of Pronouncement : 30/06/202 /2025 O R D E R

For Appellant: Shri Manoj Kumar Sultania, ARFor Respondent: Shri S.C.Mohanty, Sr. DR

natural justice, and remit the matter back to the file of ld. Ld CIT(A) with a direction to provide one more opportunity of being heard to the assessee. At the same breath, I also hereby caution the P a g e 2 | 3 Assessment Year : 2018-19 assessee

M/S Classic Logistic, Joda, Keonjhar vs. Income Tax Officer Keonjhar Ward, Keonjhar

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

ITA 198/CTK/2025[2015-16]Status: DisposedITAT Cuttack30 Jun 2025AY 2015-16

Bench: SHRI DUVVURU RL REDDY (Vice President)

For Appellant: Shri Niranjan Swain, ARFor Respondent: Shri S.C.Mohanty, Sr
Section 147

principle of natural justice, and remit the matter back to the file of the AO with a direction to provide one more opportunity of being heard to the assessee. At the same breath, I also hereby caution the assessee to promptly co-operate with the proceedings before

Rabindra Kumar Behera, Jhumpura vs. ITO, ITO Ward Keonjar

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

ITA 192/CTK/2025[2017-18]Status: DisposedITAT Cuttack30 Jun 2025AY 2017-18

Bench: Shri Duvvuru Rl Reddy(Kz) Before Shri Rl Reddy(Kz) Assessment Year : 2017-18 Rabindra Kumar Behera, Rk Kumar Behera, Rk Vs. Ito, Ward, Keonjhar Ito, Ward, Keonjhar Petrol Petrol Pump, Pump, Jhumpura, Jhumpura, Keonjhar Pan/Gir No. Aispb 9374 Q Aispb 9374 Q (Appellant) (Appellant .. ( Respondent Respondent) Assessee By : Shri Lalatendu Sahu, Ar Ar Revenue By : Shri S.C.Mohanty, Sr. Dr S.C.Mohanty, Sr. Dr Date Of Hearing : 30 /06/202 /2025 Date Of Pronouncement : 30/06/202 /2025

For Appellant: Shri Lalatendu Sahu, ARFor Respondent: Shri S.C.Mohanty, Sr. DR
Section 144

principle of natural justice, and remit the matter back to the file of the Assessing officer with a direction to provide one more opportunity of being heard to the assessee. At the same breath, I also hereby caution the assessee to promptly co- operate with the proceedings before

Debendranath Panda, Cuttack vs. ITO, Ward 1 (1), Cuttack

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

ITA 188/CTK/2025[2016-17]Status: DisposedITAT Cuttack30 Jun 2025AY 2016-17

Bench: Shri Duvvuru Rl Reddy(Kz) Before Shri Rl Reddy(Kz) Assessment Year : 2016-17 Debendranath Debendranath Panda, Panda, M/S. M/S. Vs. Ito, Ward-1(1), Cuttack 1), Cuttack S.N.Agency, S.N.Agency, Plot Plot No.62, No.62, Nayabazar, Nayabazar, Mahanadi Mahanadi Vihar, Vihar, Cuttack Pan/Gir No. Agkpp 3597 P (Appellant) (Appellant .. ( Respondent Respondent) Assessee By : Shri Natabar Panda, Adv Natabar Panda, Adv Revenue By : Shri S.C.Mohanty, Sr. Dr S.C.Mohanty, Sr. Dr Date Of Hearing : 30 /06/202 /2025 Date Of Pronouncement : 30/06/202 /2025 O R D E R The Present Appeal Is Directed At The Instance Of Assessee Against The Present Appeal Is Directed At The Instance Of Assessee Against The Present Appeal Is Directed At The Instance Of Assessee Against The Order Of Ld. The Order Of Ld. Addl/Jcit(A)-Agra Dated 22.2.2024 In Appeal No. Appeal No. Cit(A), Cuttack/10177/2018 10177/2018-19 Passed For Assessment Year 2016-17. 17. 2. The Appeal Is Time Barred By 321 The Appeal Is Time Barred By 321 Days. The Assessee Has Filed Days. The Assessee Has Filed Condonation Petition Supported With Affidavit Condonation Petition Supported With Affidavit, Stating That The Assessee The Assessee Was Suffering From Spondylitis Spondylitis With Back Pain & Acute Bronchitis Staring From With Back Pain & Acute Bronchitis Staring From 12.4.2024 To 15.3.2025 12.4.2024 To 15.3.2025 & As Per The Advice Of Consulting Dr Of Consulting Dr. Laxmi Prasad Mohapatra, Prasad Mohapatra, The Assessee Was Under Bed Rest. In His Absence, No The Assessee Was Under Bed Rest. In His Absence, No P A G E 1 | 4 Assessment Year : 2016-17

For Appellant: Shri Natabar Panda, AdvFor Respondent: Shri S.C.Mohanty, Sr. DR

order to meet the principle of natural justice, and remit the matter back to his file with a direction to provide one more opportunity of being heard to the assessee. At the same breath, I also hereby caution the assessee to promptly co- operate with the proceedings before

Shree Akhil Kutch Lohana Mahajan, Bhuj vs. CIT(Exemption), Ahmedabad

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

ITA 9/RJT/2025[NA]Status: DisposedITAT Rajkot30 Jun 2025

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.09/Rjt/2025

For Appellant: Shri R.B. Shah, ARFor Respondent: Shri Sanjay Punglia, CIT-DR
Section 12A(1)(ac)

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 its 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 Ld. CIT(E) 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 order

Arvindkumar Dayalal Chavda, Rajkot vs. The ITO Ward-2 (2) (3), Rajkot

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

ITA 841/RJT/2024[2019-20]Status: DisposedITAT Rajkot30 Jun 2025AY 2019-20

Bench: Dr. A. L. Saini, Am & Shri Dinesh Mohan Sinha, Jm आयकर अपील सं./Ita No. 841/Rjt/2024 Assessment Year: (2019-20) Arvindkumar Dayalal Chavda Vs. Ito, Ward – 2(2)(3), Rajkot 3 – Nilay, Maruti Nagar, Opp. New Aayakar Bhavan, Vatiaka, Krishnam Appartment, Airport Road, Race Course Ring Road, Rajkot – 360001 Rajkot-360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abzpc0502D (Appellant) (Respondent) Appellant By Shri Kumar Pandya, Ar Respondent By Shri Abhimanyu Singh Yadav, Sr. Dr Date Of Hearing 26/06/2025 Date Of Pronouncement 30/06/2025

Section 139(1)Section 143(1)Section 154Section 246Section 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 Ld. CIT(A) 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 order

Mira Tulsian, Rajat Gardens vs. DCIT, Circle 1(1), Rajkot

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

ITA 643/RJT/2024[2014-15]Status: DisposedITAT Rajkot30 Jun 2025AY 2014-15

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 643/Rjt/2024 Assessment Year: (2014-15) Mira Tulsian, Vs. Dcit, Circle – 1(1), Rajkot Rajat Gardens,Flat 206, 21 Ballygunj Aayakar Bhavan, Race Course Park Road, Ballygunj, West Bengal- Ring Road, Gujarat – 360001 700019 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abdpt0389F (Appellant) (Respondent)

Section 147Section 250(6)

5.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. Therefore, in the interest of justice, we restore the matter back to the file ... 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 order of the ld. CIT(A) and remit the matter back