“opportunity of being heard”

Vijay Kumar, New Delhi vs. ACIT, Circle-2(2)(1), Ghaziabad

In the result, the Assessee’s appeal is allowed for statistical purposes

Bench: Shri Shamim Yahya & Shri Vimal Kumara.Yr. : 2016-17 Vijay Kumar, Vs. Acit, Circle 2(2)(1), 419, Competent House, Ghaziabad F.14, Connaught Place, Cgo Complex Ii, Ghaziabad New Delhi – 110 001 (Pan: Adppk1375C) (Appellant) (Respondent)

Income Tax Act, 1961 upholding the assessment order of the Assessing Officer, rejecting the adjournment application filed by the Appellant, without granting sufficient opportunity of being heard, against the principles of natural justice and therefore the Impugned Order is bad in law and liable to be set aside. 3. Because ... file of the Ld. CITA(A) with the directions to pass a speaking order on the merits of the case, after giving adequate opportunity of being heard to the assessee. We hold and direct accordingly. 6. In the result, the Assessee’s appeal is allowed for statistical purposes. Order pronounced

Vag Infotech, Delhi vs. Assistant Commissioner of Income Tax, Circle-53(1), New Delhi, Delhi

In the result, the Assessee’s appeal is allowed for statistical purposes

Bench: Shri Shamim Yahya & Shri Vimal Kumara.Yr. : 2013-14 Vag Infotech, Vs. Acit, Circle 53(1), D-42, South Extension Part-I, New Delhi New Delhi – 110 049 (Pan: Aaafv2681C) (Appellant) (Respondent)

appeal filed by the assessee as non-maintainable and further erred in dismissing the appeal and that too without providing the adequate opportunity of being heard and in violation of principles of natural justice. 2: That in any case and in any view of the matter, action ... file of the Ld. CIT(A) with the directions to decide the same afresh by passing a speaking order, after giving adequate opportunity of being heard to the assessee. We hold and direct accordingly. 3 | P a g e 5. In the result, the Assessee’s appeal is allowed

Talha Khan, Mohalla Afganan Po Amroha vs. Addl.Jt.Dy.ACIT.NFAC, National Faceless Appeal Centre (NFAC) Delhi

In the result, the Assessee’s appeal is allowed for statistical purposes

Bench: Shri Shamim Yahya & Shri Vimal Kumara.Yr. : 2017-18 Talha Khan, Vs. National Faceless Mohalla Afganan Po Amroha, Appeal Centre (Nfac), Amroha-244221 Delhi Uttar Pradesh (Pan: Ejspk7379K) (Appellant) (Respondent)

back to the file of the AO with the directions to decide the same afresh by passing a speaking order, after giving adequate opportunity of being heard to the assessee. We hold and direct accordingly. 5. In the result, the Assessee’s appeal is allowed for statistical purposes. Order pronounced

Bhagwan Daas, Delhi vs. ITO, Ward 45(1), Delhi

Appeal is allowed for statistical purposes

Bench: Ms Madhumita Royassessment Year: 2017-18 Vs. Ito Ward 45(1), Delhi Bhagwan Dass Store, K-301, Ground Floor, J J Colony, Raghubir Nagar, Tagore Garden, Delhi-110027 Pan :Aqspj7122J (Appellant) (Respondent) Assessee By Shri Suresh K Kabra, Advocate Department By Shri Sanjay Kumar, Sr, Dr

same were not considered in its proper prospective and addition was made. In that view of the fact he pressed for further opportunity of being heard before the Learned CIT(A) to enable him to deal with the issue effectively which has not been objected by the Learned DR with ... hence the issue is set to the file of Learned CIT(A) for his consideration afresh. He has further directed to grant an opportunity of being heard to the assessee and to consider the evidence on record or any other evidence which the assessee may choose to file

Nazia Saeed, Gurugram vs. Income Tax Officer, Ghaziabad

The appeal is disposed of by remitting the issue to the file of the Ld

Bench: Ms. Madhumita Roynazia Saeed Vs. Income Tax Officer Flat No. 303, Tower C, Ward 2(2)(5) Tulip Ivory Sector 70, Ghaziabad, Gurugram, Haryana Uttar Pradesh 122001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Cokps5302H Appellant .. Respondent

disposed of by remitting the issue to the file of the Ld. CIT(A) for deciding the same afresh upon providing an opportunity of being heard to the assessee and upon considering the evidence on record or any other evidence which the assessee may choose to file at the time

Nippon Audiotronix Private Limited, New Delhi vs. ACIT Circle 16(1), New Delhi

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

Bench: Shri Mahavir Singh & Shri Brajesh Kumar Singh[Assessment Year: 2023-24] M/S Nippon Audiotronix Acit, Private Limited, Circle-16(1), N-191, Greater Kailash-I, Vs New Delhi New Delhi-110048 Pan-Aaacn2163L Assessee Revenue

credit after due verification as mandated in para no.4.3.2. of the CBDT Circular (supra) and as per law after affording due opportunity of being heard to the assessee. Ground no.1 of the appeals is allowed for statistical purpose. 8. In the result, the appeal of the assessee is allowed

Renu Jha, Bihar vs. Income Tax Officer Ward-3(2), Noida

Bench: Ms. Madhumita Royrenu Jha Vs. Income Tax Officer, Babushaheb Colony Ward-3(2) Laheria Sarai A-2D, Aayakar Bhawan, Bihar - 846001 Sector- 24 Uttar Pradesh – 201301 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ahwpj0173A Appellant .. Respondent

Having regard to this particular aspect of the matter, in my considered opinion the assessee be given a further opportunity of being heard by the Ld. CIT(A) in order to prevent miscarriage of justice. Hence, the impugned order is quashed. The issue is remitted to the file ... consideration afresh. The Ld. CIT(A) is further directed to pass a reasoned order upon granting opportunity of being heard to the assessee and upon considering the evidence on record or any other evidence which the assessee may choose to file at the time of hearing of the matter. However

Sarita Bhambra, New Delhi vs. ITO Ward 30(5), New Delhi

The appeal is disposed of by remitting the issue to the file of the Ld

Bench: Ms. Madhumita Roysmt. Sarita Bhambra Vs. Ito,Ward-30(5) House No. 428A, Civic Centre Sant Nagar, New Delhi - 110002 New Delhi – 110065 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Bgdpb2695G Appellant .. Respondent

remitting the issue to the file of the Ld. AO for consideration afresh. The Ld. AO is further directed to grant an opportunity of being heard to the assessee

Somdutt Sharma, Ghaziabad vs. ITO Ward 2(2)(1), Ghaziabad

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

Bench: Shri Saktijit Dey, Hon’Ble & Shri M. Balaganeshsomdutt Sharma, Vs. Ito, H. No. 429, Adarsh Nagar, Ward-2(2)(1), Modingar, Ghaziabad Ghaziabad (Appellant) (Respondent) Pan:Geips6647H

regard to the source of cash and cheque deposits made in the bank account. Needless to mention that the assessee be given reasonable opportunity of being heard. The assessee is also given liberty to furnish fresh evidences, if any, in support of his contentions. With these directions, the grounds raised

Ashok Kumar Grover, Delhi vs. ACIT Circle-61(1), Delhi

In the result, the appeal of the assessee in ITA No

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

made under section 271(1)(c) of the Income- Tax Act, 1961. If you do not wish to avail yourself of this opportunity of being heard in person or through nuthorized representative you may show cause in writing on or before the sald date which will be considered before

Surender Gupta, Delhi vs. Income Tax Officer, Ward 2(1), Delhi

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

Bench: Shri Saktijit Dey, Hon’Ble & Shri M. Balaganeshsurender Gupta, Vs. Income Tax Officer, Shop No. 12, The Ward-2(1), Delhi Diamond Mall, Ground Floor, Gurudwara Road, Karol Bagh, Delhi (Appellant) (Respondent) Pan:Aaypg1109N Assessee By : Shri Pranshu Singhal, Ca Revenue By: Shri Mritunjay Prasad Dwivedi, Sr. Dr Date Of Hearing 23/10/2024 Date Of Pronouncement 14/11/2024

case, the Ld. CIT(A) has erred both on facts and in law in passing the order without giving assessee an opportunity of being heard in violation of the principle of natural justice. (ii) That the non- appearance before the Ld. CIT(A) was due to reasons beyond the control ... materials available on record. We find that though the assessee has raised several grounds of appeal, the preliminary ground raised is that adequate opportunity of being heard had not been granted to the assessee by the authorities. We find that the assessee had placed on record a sworn affidavit dated

S.D. Auto Components Private Limited, Haryana vs. Dy. Commissioner of Income Tax, Faridabad

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

Bench: Shri Saktijit Dey, Hon’Ble & Shri M. Balaganeshs. D. Auto Components Pvt. Ltd, Vs. Dy. Cit, Plot No. 177, Sector 24, Faridabad Faridabad, Haryana (Appellant) (Respondent) Pan:Aakcs1406P Assessee By : Dr. Rakesh Gupta, Adv Shri Somil Agarwal, Adv Revenue By: Shri Mritunjay Prasad Dwivedi, Sr. Dr Date Of Hearing 23/10/2024 Date Of Pronouncement 14/11/2024

before us, the preliminary issue raised by the assessee is that the orders have been passed by the lower authorities without providing adequate opportunity of being heard to the assessee, thereby violating the principles of natural justice. Further we find that the assessee had also raised additional S. D. Auto