“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

M/S Chandrahasni Ispat Pvt. Ltd., Raigarh vs. ACIT-Circle 1(1), Bilaspur

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

ITA 700/RPR/2025[2016-17]Status: DisposedITAT Raipur18 Mar 2026AY 2016-17

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita No.700/Rpr/2025 "नधा"रण वष" / Assessment Year : 2016-17 M/S. Chandrahasni Ispat Private Limited Village-Gerwani, Sarapali Road, Raigarh (C.G.)-496 001 Pan: Aaccc9257G

For Appellant: None (Petition filed)For Respondent: Shri Raghunath, CIT-DR

Section 250(4)

matter came up before the ITAT, it had failed to address the infirmity regarding the fact that the assessee was not afforded proper opportunity of being heard and the matter was dismissed ex-parte by the Ld. CIT(Appeals)/NFAC which amounted to violation of principles of natural justice ... part of Article 14 of the Constitution of India. In light of such decision, the petitioner ought to have been granted an opportunity of being heard which, partakes the characteristic of the fundamental right under Article 14 of the Constitution of India. 11. The Hon’ble High Court of Bombay

Coromandel International Limited, Hyderabad vs. DCIT., Circle-2(2), Hyderabad

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

ITA 738/HYD/2025[2015-2016]Status: DisposedITAT Hyderabad18 Mar 2026AY 2015-2016

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआयकर अपीलसं./I.T.A. No.738/Hyd/2025 ("नधा"रणवष"/ Assessment Year:2015-16) Coromandel International Vs. Dcit, Limited, Circle-2(2), Hyderabad. Hyderabad. Pan: Aaacc7852K (अपीलाथ"/ Appellant) (""यथ"/ Respondent) करदाताका""त"न"ध"व/ : Shri Sp Chidambaram, Advocate Assessee Represented By राज"वका""त"न"ध"व/ : Ms. U. Mini Chandran, Cit-Dr Department Represented By सुनवाईसमा"तहोनेक""त"थ/ : 02/03/2026 Date Of Conclusion Of Hearing घोषणा क" तार"ख/ : 18/03/2026 Date Of Pronouncement Order Per Madhusudan Sawdia, A.M.: This Appeal Is Filed By Coromandel International Limited (“The Assessee”), Feeling Aggrieved By The Order Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi (“Ld. Cit(A)”) Dated 24/02/2025 For The Assessment Year (“A.Y.”) 2015-16. Page 1 Of 17 Coromandel International Limited Vs. Dcit 2. The Assessee Has Raised The Following Grounds Of Appeal:

Section 250Section 32Section 32(1)(ii)Section 35

purpose of verifying the claim of depreciation relating to the Dahej unit and recomputing the income in accordance with law after providing adequate opportunity of being heard to the assessee. In so far as the reliance placed by the Revenue on the decision of the Hon’ble Supreme Court

Suresh Madamanchi, Warangal vs. ITO, Ward-1, Warangal

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

ITA 1405/HYD/2025[2017-18]Status: DisposedITAT Hyderabad18 Mar 2026AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

novo adjudication. The Ld. AO is directed to examine the claim of the assessee afresh in accordance with law after providing adequate opportunity of being heard to the assessee. The assessee is also granted liberty to file all necessary documentary evidence in support of his claims. At the same time

Abdul Salam Shaik, Piler vs. Income Tax Officer, Ward-1(1), Tirupati

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

ITA 1371/HYD/2025[2017-18]Status: DisposedITAT Hyderabad18 Mar 2026AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

Section 142(1)Section 143(2)Section 143(3)Section 250Section 68Section 69

appropriate to restore this issue to the file of the Ld. AO for verification of the claim of the assessee after providing adequate opportunity of being heard. 7.2. With regard to the source of Rs.15,00,000/- explained to have been obtained as loan from Andhra Bank, we have gone ... verification of the claims of the assessee and for adjudicating the same afresh in accordance with law after providing adequate opportunity of being heard to the assessee. 9. In the result, the appeal of the assessee is partly allowed for statistical purposes. Order pronounced in the Open Court

Indis Central Park Properities Private Limited, Hyderabad vs. DCIT., Central Circle-3(3), Hyderabad

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

ITA 1180/HYD/2025[2018-19]Status: DisposedITAT Hyderabad18 Mar 2026AY 2018-19

Bench: SHRI VIJAY PAL RAO (Vice President), SHRI MADHUSUDAN SAWDIA (Accountant Member)

appellate authority. Considering the totality of the facts and circumstances of the case and in order to provide the assessee a fair opportunity of being heard, we deem it appropriate in the interest of justice to set aside the impugned order of the Ld. CIT(A) and restore the matter ... fresh adjudication on merits. The Ld. CIT(A) shall examine the issue afresh in accordance with law after providing adequate opportunity of being heard to the assessee. The assessee shall be at liberty to file all relevant documentary evidence in support of his claims before

Mahesh Vishindas Chandwani, Mumbai vs. Dy CIT, Circle 29(2), Mumbai

In the result the Ground No

ITA 6777/MUM/2025[2013-14]Status: DisposedITAT Mumbai18 Mar 2026AY 2013-14

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

For Appellant: Ms. Neha Paranjpe, AdvFor Respondent: Shri Swapnil Choudhary (Sr. DR)

Section 143(2)Section 143(3)Section 250

transaction with the party, Shri Sudhakar Jagtap, amounting to Rs.1,00,000/-. Needless to state, the assessee shall be afforded a reasonable opportunity of being heard during the set-aside proceedings. 11. In the result the Ground No.5 of the assessee's appeal is allowed for statistical purpose. Ground No.6 ... return of income. Needless to state, the same income cannot be subjected to tax twice. The Ld. AO shall afford a reasonable opportunity of being heard to the assessee during the set-aside proceedings. 14. In the result the Ground No.6 of the assessee's appeal is allowed for statistical

Sneh Sanskar Gurukul Trust, New Delhi vs. Commissioner of Income Tax Exemption, New Delhi

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

ITA 7451/DEL/2025[2022-23]Status: DisposedITAT Delhi18 Mar 2026AY 2022-23

Bench: Shri Raj Kumar Chauhan, Hon’Ble & Mrs. Renu Jauhri, Hon’Ble

For Appellant: Shri Naresh Sharma, CAFor Respondent: Shri Amit Jain, CIT(DR)

Section 12ASection 80G

parties, in the interest of justice, we hereby, restore the matter to Ld. CIT(E) for fresh consideration on merits after giving reasonable opportunity of being heard to the assessee. [ 5. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the Open Court

Ranbir Singh Godara, Delhi vs. Asstt. Commissioner of Income Tax, Delhi

In the result, the Appeal of the Assessee is partly allowed for statistical purpose

ITA 7279/DEL/2025[2017-18]Status: DisposedITAT Delhi18 Mar 2026AY 2017-18

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalranbir Singh Godara Vs Assistant Commissioner Of 451, Village & Po Bharthal, Dwarka, Income Tax, Circle 44(1), E-2 New Delhi Block Civil Centre, Delhi Pan: Amzps2610R Appellant Respondent Assessee By None Revenue By Sh. Dayainder Singh Sidhu, Cit Dr (Through Vc) Date Of Hearing 17/03/2026 Date Of Pronouncement 18/03/2026 Order Per Yogesh Kumar, U.S. Jm: This Appeal Is Filed By The Assessee Against The Order Of The Commissioner Of Income Tax (Appeals)-31, Delhi, (‘Ld. Cit(A)’ For Short) Dated 29/07/2025 Pertaining To The Assessment Year 2017-18. 2. None Appeared For The Assessee. Considering The Issue Involved In The Present Appeal We Deem It Fit To Decide The Appeal On Hearing The Ld. Department'S Representative & Perused The Material Available On Record.

Section 143(3)

with a direction to the Ld. CIT(A) to decide the Appeals afresh on its merits in accordance with law after providing opportunity of being heard to the Assessee. 6. In the result, the Appeal of the Assessee is partly allowed for statistical purpose. Order pronounced in the open court

Amunra Properties Private Limited, Delhi vs. ITO, Ward 2(3), Delhi

In the result, the Appeal of the Assessee are partly allowed for statistical purpose

ITA 7268/DEL/2025[2010-11]Status: DisposedITAT Delhi18 Mar 2026AY 2010-11

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalamunra Properties Private Limited. Vs Income Tax Officer 302, Third Floor, E-561 A, G. R. Ward 2(3), C. R. Building, Plaza, Palam, Secdtor-7, Dwaraka, Delhi South West Delhi-110077 Pan: Aagca8743H Appellant Respondent Assessee By Sh. Naveen M. Ca Revenue By Sh. Om Prakash, Sr. Dr Date Of Hearing 16/03/2026 Date Of Pronouncement 18/03/2026 Order Per Yogesh Kumar, U.S. Jm: This Appeal Is Filed By The Assessee Against The Order Of The Cit(A)/National Faceless Appeal Centre, (‘Nfac’ For Short) Delhi Dated 05/09/2025 Pertaining To The Assessment Year 2010-11. 2. Brief Facts Of The Case Are That, An Assessment Order Came To Be Passed On 26/12/2016 By Computing The Income Of The Assessee At Rs. 86,23,800/-, By Making Certain Additions. Aggrieved By The Assessment Order Dated 26/12/2016, Assessee Preferred An Appeal Before The Cit(A). The Ld. Cit(A) Vide Order Dated 05/09/2025, Dismissed The Appeal Filed By The Assessee. Aggrieved By The Order Of The Ld. Cit(A), The Assessee Preferred The Present Appeal.

Assessee preferred the present Appeal. 3. The Ld. Counsel for the Assessee vehemently submitted that the Ld. CIT(A) has provided no opportunity of being heard to the Assessee 2 Amunra Properties Pvt. Ltd. Vs. ITO and in violation of principals of natural justice, dismissed the appeal of the Assessee ... with a direction to the Ld. CIT(A) to decide the Appeal afresh on its merits in accordance with law after providing opportunity of being heard to the Assessee. 6. In the result, the Appeal of the Assessee are partly allowed for statistical purpose. Order pronounced in the open court

Conscient Infrastructure Pvt Ltd, Delhi vs. DCIT, Circle- 73(1), Delhi

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

ITA 6586/DEL/2025[2018-19]Status: DisposedITAT Delhi18 Mar 2026AY 2018-19

Bench: Sh. Sudhir Kumar & Sh. Manish Agarwal**

Section 194Section 194ASection 194CSection 201Section 201(1)

NFAC the assessee is in appeal before the Tribunal. - 5. The ld. AR of the assessee has submitted that sufficient opportunity of being heard was not provided to the assessee by the Ld. NFAC. He further submitted that appellate proceedings was completed after rejecting the adjournment sought by the assessee ... justice and fair play, we deem fit proper to restore the issue to the file of the Ld. NFAC to grant one final opportunity of being heard to the assessee to substantiate its claim and decide the issue as per fact and law. The assessee is also directed to appear

Deep Chand Har Prasad, New Delhi vs. ITO Ward 43(1), Delhi

In the result, the Appeal of the Assessee is partly allowed for

ITA 5289/DEL/2025[2020-21]Status: DisposedITAT Delhi18 Mar 2026AY 2020-21

Bench: Shri Yogesh Kumar U.S & Shri Amitabh Shukladeep Chand Har Prasad Vs Ito B-5, New Grain Market, Najafgarh, Ward-43(1) E-2 Block, New Delhi Pan: Aaifd1941M Civic Centre, New Delhi (Applicant) (Respondent) Appellant By Sh. Vijay Gupta, Adv Respondent By Ms. Ankush Kalra, Sr. Dr Date Of Hearing 25.02.2026 Date Of Pronouncement 18.03.2026 Order Per Yogesh Kumar, U.S. Jm:

with a direction to the Ld. CIT(A) to decide the Appeal afresh on its merits in accordance with law after providing opportunity of being heard to the Assessee. 3 Deep Chand Har Prasad 5. In the result, the Appeal of the Assessee is partly allowed for statistical purpose. Order

Gita Educational Trust, Delhi vs. AO Ward Exemption (2), Delhi

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

ITA 5194/DEL/2025[2018-19]Status: DisposedITAT Delhi18 Mar 2026AY 2018-19

Bench: Shri Mahavir Singh & Shri S. Rifaur Rahmana.Yr. : 2018-19 Gita Educational Trust, Vs. Ao Ward Exemption (2), 278, Kailash Hills, Kailash Civic Centre, New Delhi Colony, Delhi – 110 028 (Pan: Aaatg3902B)

For Appellant: NoneFor Respondent: Ms. Ankush Kalra, Sr. DR

Section 10Section 11Section 12ASection 143(1)

accordingly decide the issue in dispute afresh, in accordance with law, after giving adequate opportunity of being heard to the assessee to canvass its case. 6. In the result, the appeal filed by the assessee stands allowed for statistical purposes. Order pronounced in the Open Court on 12.02.2026. (MAHAVIR SINGH

Opt Educational Trust, Delhi vs. CIT(Exemption), Delhi

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

ITA 5078/DEL/2025[2025-26]Status: DisposedITAT Delhi18 Mar 2026AY 2025-26

Bench: Shri Mahavir Singh & Shri S. Rifaur Rahmana.Yr. : 2025-26 Opt Educational Trust, Vs. Commisisoner Of Income G-32, Palika Bhawan, R.K. Tax (Exemption), Puram, Sector-1, South New Delhi West Delhi-110022 Civic Centre, Minto Road, (Pan: Aaato0980F) New Delhi – 2

For Appellant: Sh. Shyam Sunder Mangla, CAFor Respondent: Sh. Sanjeev Kumar Yadav, CIT(DR)

Section 12ASection 80GSection 80G(5)

back the issue in dispute to the file of the Ld. CIT(E) in the instant appeal for fresh adjudication, after giving adequate opportunity of being heard to the applicant/assessee by passing a speaking order, in accordance with law. 2 | P a g e Assessee/Applicant is also directed to produce

Ild Millennium Pvt Ltd, Delhi vs. Civic Center, Delhi

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

ITA 4735/DEL/2025[2015-16]Status: DisposedITAT Delhi18 Mar 2026AY 2015-16

Bench: Sh. Sudhir Kumar & Sh. Manish Agarwalassessment Year: 2015-16

Section 115JSection 142(1)Section 143(2)Section 143(3)

NFAC the assessee is in appeal before the Tribunal. 5. The ld. AR of the assessee has submitted that sufficient opportunity of being heard was not provided to the assessee by the Ld. NFAC. He further submitted that appellate proceedings was completed after rejecting the adjournment sought by the assessee ... fair play, we deem fit proper to restore the issue to the file of the Ld. NFAC/CIT(A) to grant one final opportunity of being heard to the assessee to substantiate its claim and decide the issue as per fact and law. The assessee is also directed to appear before

Deepanshu vs. Income Tax Officer Ward 46(5), Delhi

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

ITA 4640/DEL/2025[2017-18]Status: DisposedITAT Delhi18 Mar 2026AY 2017-18

Bench: Sh. Sudhir Kumar, Judicial, Member & Sh. Manish Agarwal, Accountant, Member

Section 131Section 143(2)Section 144

order of the Ld. NFAC the assessee is in appeal before the Tribunal. 6 Ld. AR of the assessee submitted that sufficient opportunity of being heard was not provided by the lower authorities. He also submitted that the Ld. NFAC dismissed the appeal for non -prosecution. The Learned authorized representative

Amazon Smart Commerce Solutions Private Limited, Delhi vs. Principal Commissioner of Income Tax, Delhi-1, Delhi

ITA 3533/DEL/2025[2021-22]Status: DisposedITAT Delhi18 Mar 2026AY 2021-22

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

Section 143(1)Section 143(3)Section 263Section 40A(2)

considering the submissions filed, and (b) first disposing off the legal objections by passing a separate speaking order and (c) providing reasonable opportunity of being heard, is illegal, bad in law and liable to be quashed/ set aside. 4. That the PCIT erred on facts and in law in exercising

Amrik Singh Through Legal Heir Kawalpreet Kaur, Ghaziabad vs. Income Tax Officer, Ward 1(5), Ghaziabad

In the result, the Appeal of the Assessee is partly allowed for statistical purpose

ITA 1366/DEL/2025[2014-15]Status: DisposedITAT Delhi18 Mar 2026AY 2014-15

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalamrik Singh Through Legal Heir Vs Income Tax Officer, Ward Kawalpreet Kaur, 1(5), Ghaziabad, 206, Ground Floor, Niti Khand-1, Uttar Pradesh Indirapuram, Ghaziabad Pan: Achps0677E Appellant Respondent Assessee By None Revenue By Sh. Om Prakash, Sr. Dr Date Of Hearing 17/03/2026 Date Of Pronouncement 18/03/2026 Order Per Yogesh Kumar, U.S. Jm: This Appeal Is Filed By The Legal Heir Of The Assessee Challenging The Order Of The Commissioner Of Income Tax (Appeals)- Ghaziabad (‘Ld. Cit(A)’ For Short) Dated 31/08/2018 Pertaining To The Assessment Year 2014-15. 2. None Appeared For The Appellant. Considering The Issue Involved In The Present Appeal We Deem It Fit To Decide The Appeal On Hearing The Ld. Department'S Representative & Perused The Material Available On Record.

Section 143(3)

before the CIT(A) and restore the issue to the file of the CIT(A) and hereby direct the CIT(A) to provide opportunity of being heard to the legal heirs of the Assessee and decide the First Appeal afresh in accordance with law. 10. In the result, the Appeal

M.K. Gupta and Sons HUF, C/O Ca Sahil Gupta vs. ITO Ward 59(6), Income Tax Department

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

ITA 915/DEL/2024[2017-18]Status: DisposedITAT Delhi18 Mar 2026AY 2017-18

Bench: Shri Raj Kumar Chauhan, Hon’Ble & Smt. Renu Jauhri, Hon’Ble

Section 143(3)Section 250Section 68Section 69A

interest of justice, we deem it appropriate to restore the matter to the Ld. AO for de novo assessment after giving reasonable opportunity of being heard to the assessee. The assessee is also directed to be make requisite compliance before Ld. AO. 6. In the result, appeal of the assessee

Home Credit International A.S., Czech Republic vs. Assistantdeputy Commissioner of Income Tax International Taxation, Gurgaon Haryana

In the result, the appeal of the assessee is allowed

ITA 3846/DEL/2023[2021-22]Status: DisposedITAT Delhi18 Mar 2026AY 2021-22

Bench: Shri Vikas Awasthy, Hon’Ble & Smt. Renu Jauhri, Hon’Ble

Section 143(3)Section 144CSection 144C(8)Section 153Section 282

Home Credit International Europe final assessment order in conformity with the directions issued by learned DRP without providing any further opportunity of being heard to the assessee. The purpose for not providing any opportunity of being heard to the assessee at the final assessment stage is only because

Dcm Shriram Industris Ltd, New Delhi vs. DCIT Circle-7(1), New Delhi

In the result, the appeal filed by the assessee is allowed in above terms

ITA 2166/DEL/2022[2018-19]Status: DisposedITAT Delhi18 Mar 2026AY 2018-19

Bench: Shri Challa Nagemdra Prasad & Shri S. Rifaur Rahman

Section 115JSection 143(3)Section 144C(10)Section 14ASection 80Section 92C

Officer for verifying assessee’s claim and deciding the issue in accordance with law. However, the Assessing Officer is directed to provide reasonable opportunity of being heard to assessee. The grounds are allowed for statistical purposes.” 20. The ld. AR further relied upon judgements wherein this methodology to value steam ... Officer for verifying assessee’s claim and deciding the issue in accordance with law. However, the Assessing Officer is directed to provide reasonable opportunity of being heard to assessee. The grounds 8 and 9 are allowed for statistical purposes. Ground no 10 to 12: Sale Proceeds of Renewable Energy Certificates