“opportunity of being heard”

Kothari Jewels Private Limied, Mumbai vs. ACIT, Central Circle-2, Jaipur

In the result, appeal, file filed by the assessee stands party allowed with no order as to cost

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

with the section u/s 271(1)(c) of the if Act and a penalty notice was issued accordingly. You are hereby allowed further opportunity of being heard and to show cause why an onder Imposing penalty on you should not be made v/s 271 (1)(C) of the Income ... wish to avall yourself of this opportunity of being heard in person or through Authorized Representative, you may shaw cause in writing on or before the date fixed for hearing in, on 16.09.2013 of 11:00AM which will be considered before any such orders) is/are made. 877- (S.K. Jain

Jignesh Pravinbhai Rana, Gandhinagar vs. Income Tax Officer, Ward-1(2), Jaipur

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

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

view that lis between the parties has to be decided on merits so that nobody’s rights could be scuttled down without providing opportunity of being heard to the assessee. Hence, the matter is restored to the file of the AO to decide it afresh by providing one more opportunity

Sanga Automobiles (P) Ltd, Jaipur vs. The ACIT, Circle - 7, Jaipur

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

filed any submission or evidence during the appellate proceedings in support of its grounds of appeal in spite of allowing sufficient opportunities of being heard. The assessee has challenged three additions made by the AO in its grounds of appeal. On the issue of disallowance of expenses under the head ... appellant has challenged the validity of assessment order u/s 144. In this regard, it is found that the AO has allowed sufficient opportunities of being heard to the assessee and has also issued final show cause notice u/s 144 which remained without any compliance from the assessee. Therefore

Sh. Bhupendra Meena, Jaipur vs. ITO, Ward-1(1), Jaipur

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

assessee prayed that the Ld. CIT(A) has passed the ex-parte order and the assessee was not provided adequate opportunity of being heard. Thus, the assessee may be provided one more opportunity to advance his arguments/submissions before the ld. CIT(A) in the interest of equity and justice

Shri Ganga Four Wheels Private Limited, Sikar vs. Income Tax Officer, Sikar

In the result, the appeal of the assessee is allowed with no orders to cost

Bench: Hon’ble SHRI SANDEEP GOSAIN (Judicial Member)

addition. Section 142(3) reads as under: “The assessee shall, except where the assessment is made under section 144, be given an opportunity of being heard in respect of any material gathered on the basis of any inquiry under sub-section (2) and proposed to be utilised for the purposes

Rajesh Kumar Goyal, Jaipur vs. Income Tax Officer, Ward 3(5), Jaipur

In the result, appeal stands dismissed with no order as to costs

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

case, the LD. CIT (Appeals) grossly erred in law and facts by passing the order without affording reasonable 2 Rajesh Kumar Goyal, Jaipur. opportunity of being heard to the assessee. As same is against principles of natural justice, it is hereby prayed to quash the order so passed

Nisha Bhradwaj, Jaipur vs. ITO Ward 3 (3), Jaipur

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

assessee prayed that the Ld. AO has passed the ex-parte order and the assessee was not provided adequate opportunity of being heard due to her ill health. Therefore, she filed additional evidence before the Ld. CIT(A) who has considering the merits of the arguments admitted the additional evidence