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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

Mihu Foundation, Noida vs. CIT Exemption, Lucknow

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

ITA 209/LKW/2025[2025-26]Status: DisposedITAT Lucknow30 Jun 2025AY 2025-26

Bench: SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: NoneFor Respondent: Sh. Vachaspati Tripathi, CIT (DR)
Section 12ASection 80G(5)

Exemption) erred in law and on facts by rejecting the Applicant's application and canceling its provisional registration without granting a proper opportunity of being heard. The Applicant duly submitted all required documents in the prescribed format through the online portal, which were accepted by the system without any objections ... Exemption) erred in law and on facts by rejecting the Applicant's application and canceling its provisional registration without granting a proper opportunity of being heard. The Applicant duly submitted all required documents in the prescribed format through the online portal, which were accepted by the system without any objections

Shaheed Bhagat Singh Sena, Nithari Noida vs. CIT Exemption, Lucknow

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

ITA 192/LKW/2025[2025-2026]Status: DisposedITAT Lucknow30 Jun 2025AY 2025-2026

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshra

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

assessee for registration u/s 12A and 80G(5) of the Act afresh and to pass de novo orders after giving reasonable opportunity of being heard to the assessee. (D) In the result, both the appeals of the assessee are partly allowed for statistical purposes. (Order was pronounced in the open

Shaheed Bhagat Singh Sena, Village Nithari Noida vs. CIT Exemption, Lucknow

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

ITA 191/LKW/2025[2025-26]Status: DisposedITAT Lucknow30 Jun 2025AY 2025-26

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshra

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

assessee for registration u/s 12A and 80G(5) of the Act afresh and to pass de novo orders after giving reasonable opportunity of being heard to the assessee. (D) In the result, both the appeals of the assessee are partly allowed for statistical purposes. (Order was pronounced in the open

Deputy Commissioner of Income Tax, Circle-1, Range-, Lucknow. vs. Sh. Sharad Deora, Lucknow

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

ITA 57/LKW/2023[2017-18]Status: DisposedITAT Lucknow30 Jun 2025AY 2017-18

Bench: Shri Subhash Malguria & Shri Nikhil Choudhary

Section 143(3)Section 68

after considering the additional evidences submitted by the assessee during the appellate proceeding before the learned CIT(A) after affording due and reasonable opportunity of being heard to the assessee. 5. In the result, the appeal of the assessee stands allowed for statistical purposes. (Order pronounced in the open court

M/S. Sharang Plast Enggineering Private Limited, Lucknow vs. Deputy Commissioner of Income Tax, Range-6, Lucknow

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

ITA 431/LKW/2019[2015-16]Status: DisposedITAT Lucknow30 Jun 2025AY 2015-16

Bench: Shri Anadee Nath Misshra & Shri Sudhanshu Srivastava**

For Appellant: Shri P. K. Kapoor,<br>C.AFor Respondent: Shri<br>Sunil Kumar Rajwanshi,<br>Addl
Section 143(3)Section 40ASection 40A(3)Section 48A(3)

![](_page_0_Picture_0.jpeg) #### **IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH "B" , LUCKNOW** ### **BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI

The Co. Op. Cre Soc. of Vis Limited, Mehsana vs. The Dy. CIT, Circle Gandhinagar, Gandhinagar

In the result, the appeal filed by the Assessee is allowed for statistical purpose

ITA 786/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad30 Jun 2025AY 2016-17

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 246Section 246ASection 253Section 260ASection 261Section 263Section 264Section 271(1)(c)Section 275

proceedings for the imposition of penalty shall be passed— (a) unless the assessee has been heard, or has been given a reasonable opportunity of being heard; (b) after the expiry of six months from the end of the month in which the order of 34a[the Joint Commissioner (Appeals

Sanskar Seva Trust, Ahmedabad vs. The CIT(Exemption), Ahmedabad

In the result, the appeal is allowed for statistical purposes

ITA 176/AHD/2025[NA]Status: DisposedITAT Ahmedabad30 Jun 2025

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : - Sanskar Seva Trust The Cit(Exemption) 203, Vandan Apartment Vs. Vejalpur, Ahmedabad. Jawahar Nagar 16, Sundarvan Society Vasna, Ahmedabad. Pan : Aants 0040 F (Applicant) (Responent) : Shri Pritesh L. Shah, Ar Assessee By Revenue By : Shri Rignesh Das, Cit-Dr सुनवाई क" तारीख/Date Of Hearing : 30/06/2025 घोषणा क" तारीख /Date Of Pronouncement: 30/06/2025 आदेश/O R D E R आदेश आदेश आदेश

For Respondent: Shri Rignesh Das, CIT-DR
Section 10Section 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(iv)

with a direction to decide the application for approval under section 80G(5) afresh, after granting the assessee a reasonable and effective opportunity of being heard and to furnish all necessary documents in support of its claim. The assessee is also directed to ensure full compliance with the notices issued ... aside, and the matter is restored to the file of the CIT(Exemption), Ahmedabad for de novo adjudication on merits after affording adequate opportunity of being heard, subject to the compliance of cost as above. 10. In the result, the appeal is allowed for statistical purposes. Order pronounced

Jt. Cti (OSD), Circle-3(1)(1), Ahmedabad vs. M/S. Nirma Limited, Ahmedabad

In the result, all the appeals filed by the Revenue and the appeals for AYs 2012-

ITA 791/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad30 Jun 2025AY 2014-15

Bench: Dr. B.R.R. Kumar, Vice- & Ms. Suchitra R. Kamble

For Appellant: Shri S.N. Soparkar, Sr.AdvocateFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 143(3)Section 2(24)(x)Section 234BSection 271

under:- " Under section 254 of the Income-tax Act, 1961, the Appellate Tribunal may, after giving both the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit. The power of the Tribunal in dealing with appeals is thus expressed in the widest

Nirma Limited, Ahmedabad vs. DCIT, Circle-3(1)(1), Ahmedabad

In the result, all the appeals filed by the Revenue and the appeals for AYs 2012-

ITA 516/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad30 Jun 2025AY 2014-15

Bench: Dr. B.R.R. Kumar, Vice- & Ms. Suchitra R. Kamble

For Appellant: Shri S.N. Soparkar, Sr.AdvocateFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 143(3)Section 2(24)(x)Section 234BSection 271

under:- " Under section 254 of the Income-tax Act, 1961, the Appellate Tribunal may, after giving both the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit. The power of the Tribunal in dealing with appeals is thus expressed in the widest

The DCIT, Cir-3(1)(1), Ahmedabad vs. M/S. Nirma Limited, Ahmedabad

In the result, all the appeals filed by the Revenue and the appeals for AYs 2012-

ITA 2224/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad30 Jun 2025AY 2013-14

Bench: Dr. B.R.R. Kumar, Vice- & Ms. Suchitra R. Kamble

For Appellant: Shri S.N. Soparkar, Sr.AdvocateFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 143(3)Section 2(24)(x)Section 234BSection 271

under:- " Under section 254 of the Income-tax Act, 1961, the Appellate Tribunal may, after giving both the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit. The power of the Tribunal in dealing with appeals is thus expressed in the widest

M/S. Nirma Limited, Ahmedabad vs. The DCIT, Circle-3(1)(1), Ahmedabad

In the result, all the appeals filed by the Revenue and the appeals for AYs 2012-

ITA 2008/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad30 Jun 2025AY 2013-14

Bench: Dr. B.R.R. Kumar, Vice- & Ms. Suchitra R. Kamble

For Appellant: Shri S.N. Soparkar, Sr.AdvocateFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 143(3)Section 2(24)(x)Section 234BSection 271

under:- " Under section 254 of the Income-tax Act, 1961, the Appellate Tribunal may, after giving both the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit. The power of the Tribunal in dealing with appeals is thus expressed in the widest

Sanjay Lalchand Siriah Legal Heir of Smt. Shashikala Lalchand Siriah, Solapur vs. ITO Ward 1 (1), Solapur

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

ITA 923/PUN/2025[2012-13]Status: DisposedITAT Pune30 Jun 2025AY 2012-13

Bench: Shri Rama Kanta Panda & Ms. Astha Chandraआयकर अपील सं. / Ita No.923/Pun/2025 िनधा"रण वष" / Assessment Year: 2012-13

Section 143(3)

order afresh in the name of the legal heir of the assessee. He shall decide the issues on merit after giving due opportunity of being heard to the assessee. We hold and direct accordingly. The grounds raised by the assessee in the appeal are accordingly allowed for statistical purposes

Prafulla Shantilal Kothari, Pune vs. ACIT, Circle 7, Pune

In the result, the appeal filed by the assessee is partly allowed

ITA 922/PUN/2025[2017-18]Status: DisposedITAT Pune30 Jun 2025AY 2017-18

Bench: Shri R. K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita No.922/Pun/2025 िनधा"रण वष" / Assessment Year: 2017-18 Prafulla Shantilal Kothari, Vs. Acit, Circle-7, Pune. Flat No.1, Akshay Plaza, Ramnagar, Wadgaonsheri, Pune- 411014. Pan : Aahhp4593E Appellant Respondent Assessee By : Shri Suhas Bora, Shri Saukhya Lakade & Miss Riya Oswal Revenue By : Shri Akhilesh Srivastva Date Of Hearing : 30.06.2025 Date Of Pronouncement : 30.06.2025 आदेश / Order Per R. K. Panda, Vp : This Appeal Filed By The Assessee Is Directed Against The Order Dated 24.02.2025 Passed By Ld. Addl./Jcit(A)-1, Visakhapatnam [‘Ld. Cit(A)’] For The Assessment Year 2017-18. 2. Facts Of The Case, In Brief, Are That The Assessee Is An Huf & Is Carrying On Business Of Online Trading In Lottery Tickets Under The Name & Style ‘J.K. Lottery’. It Filed Its Return Of Income On 24.10.2017 Declaring Total Income Of Rs.51,25,350/-. The Case

For Appellant: Shri Suhas BoraFor Respondent: Shri Akhilesh Srivastva
Section 143(2)Section 37(1)

order is bad in law, invalid, and liable to be quashed, as it has been passed: i. Without providing a proper and adequate opportunity of being heard; ii. In violation of the principles of natural justice; and iii. Without rejecting the books of accounts, which is a necessary precondition

Shri Shatriya Ahir Shimpi Samaj Mandal Cidco Nashik, Nashik vs. CIT Exemption, Pune

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

ITA 915/PUN/2025[-]Status: DisposedITAT Pune30 Jun 2025

Bench: Shri R. K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita No.915/Pun/2025 Shri Shatriya Ahir Shimpi Vs. Cit (Exemptions), Pune. Samaj Mandal, Plot No.37, 38, 39, Mr 2 Margashirsh Sector, Sant Namdeo Panth Datta Chowk, Cidco, Nashik- 422009. Pan : Aajts3703K Appellant Respondent Assessee By : Shri Bhuvanesh Kankani Revenue By Shri Amit Bobde : Date Of Hearing : 30.06.2025 Date Of Pronouncement : 30.06.2025 आदेश / Order Per R. K. Panda, Vp : This Appeal Filed By The Assessee Is Directed Against The Order Dated 14.09.2024 Of The Ld. Cit(Exemption), Pune Rejecting The Application For Grant Of Registration U/S 12A Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) & Cancelling The Provisional Registration Granted Earlier U/S 12Ab Of The Act.

For Appellant: Shri Bhuvanesh Kankani
Section 12ASection 12A(1)(ac)

registration granted under section 12AB of the Income Tax Act, 1961 should not be cancelled. The assessee was also given opportunity of being heard vide the said notice. The assessee was specifically informed that in the event of failure to comply by the due date, the application shall be liable ... assessee through e-portal and email. However, the assessee neither submitted explanation to the show cause notice till date nor availed the opportunity of being heard. 6. Since, the assessee has not furnished any explanation to the discrepancies communicated to it, it is presumed that the assessee has nothing

Briliants Education Society, Latur vs. CIT Exemption, Pune

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

ITA 568/PUN/2025[2022-23]Status: DisposedITAT Pune30 Jun 2025AY 2022-23

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

For Appellant: Shri Sharad ShahFor Respondent: Shri Amol Khairnar
Section 12ASection 12A(1)(ac)Section 36A

failure to comply by the due date i.e. 06.12.2024. However, the assessee neither submitted explanation to the show cause notice nor availed the opportunity of being heard. Since, the assessee did not furnish any explanation to the discrepancies communicated to it, the Ld. CIT(E) presumed that the assessee ... matter may be set aside to the file of the Ld. CIT(E) to adjudicate the same afresh on merits after affording an opportunity of being heard to the assessee. 6. The Ld. DR had no objection the above request of the Ld. AR. 7. We have heard

Shree Agasti Education Society, Ahmednagar vs. CIT Exemption, Pune

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

ITA 462/PUN/2025[NA]Status: DisposedITAT Pune30 Jun 2025

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

For Appellant: Shri Sharad VazeFor Respondent: Shri Vishwas S. Mundhe
Section 2Section 80GSection 80G(5)Section 80G(5)(ii)Section 80G(5)(vi)

interest of justice, the impugned issue may be set aside to the Ld. CIT(E) for fresh adjudication after affording an opportunity of being heard to the assessee. 6. The Ld. DR, on the other hand, heavily relied on the order of Ld. CIT(E) and submitted that

Bank of India Karmachari Sahakari Patasanstha Maryadit, Pune vs. CPC, Bengaluru

In the result, appeal of the assessee is dismissed

ITA 186/PUN/2025[2022-2023]Status: DisposedITAT Pune30 Jun 2025AY 2022-2023

Bench: Dr.Manish Boradआयकर अपील सं. / Ita No.186/Pun/2025 Assessment Year : 2022-23

For Appellant: NoneFor Respondent: Date of hearing
Section 119(2)(b)Section 139(1)Section 143(1)Section 143(1)(a)Section 250Section 80ASection 80PSection 80P(2)(a)

board of directors, and decided to prefer the appeal. We further notice as follows : From the above chart, we notice sufficient time for opportunity of being heard is not given to us. So Matter is discussed in the 2-3 meeting of Bod and then we decided to prefer

Pokharna Educational Trust, Pune vs. CIT (Exemption), Pune

In the result, appeal of the assessee is dismissed

ITA 1244/PUN/2025[2020-21]Status: DisposedITAT Pune30 Jun 2025AY 2020-21
Section 10Section 10(23)Section 10(230)(iad)Section 12ASection 143(3)Section 263Section 57

Officer is erroneous in so far as it is prejudicial to the interests of the revenue, he may, after giving the assessee an opportunity of being heard and after making or causing to be made such inquiry as he deems necessary, pass 14 such order thereon as the circumstances

Shri Chhatrapati Sahakari Sakhar Kharkhana Limited, Pune vs. ACIT Circle-7, Pune

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

ITA 121/PUN/2025[2016-17]Status: DisposedITAT Pune30 Jun 2025AY 2016-17

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

For Appellant: Shri Hanmant Dattatray DhavaleFor Respondent: Shri Ramnath P. Murkunde
Section 131Section 143(2)Section 143(3)Section 147Section 148Section 68

matter may be restored to the file of the Ld. CIT(A) to decide the impugned issue afresh on merits, after affording an opportunity of being heard to the assessee. 6. The Ld. DR supported the order of the Ld. CIT(A) and submitted that the assessee was given adequate ... matter back to his file for adjudication afresh and pass speaking order on merits as per facts and law, after allowing one final opportunity of being heard to the assessee. Needless to say, the assessee shall provide the requisite support in terms of submitting the relevant documents/evidence

Shri Chhatrapati Sahakari Sakhar Kharkhana Limited, Pune vs. ACIT Circle-7, Pune

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

ITA 120/PUN/2025[2015-16]Status: DisposedITAT Pune30 Jun 2025AY 2015-16

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

For Appellant: Shri Hanmant Dattatray DhavaleFor Respondent: Shri Ramnath P. Murkunde
Section 115BSection 133(6)Section 144Section 147Section 148Section 68

matter may be restored to the file of the Ld. CIT(A) to decide the impugned issue afresh on merits, after affording an opportunity of being heard to the assessee. 6. The Ld. DR supported the order of the Ld. CIT(A) and submitted that the assessee was given adequate ... matter back to his file for adjudication afresh and pass speaking order on merits as per facts and law, after allowing one final opportunity of being heard to the assessee. Needless to say, the assessee shall provide the requisite support in terms of submitting the relevant documents/evidence