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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

ACIT, Income Tax Department vs. Ramakant, Delhi

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

ITA 4621/DEL/2024[2011-12]Status: DisposedITAT Delhi28 Jan 2026AY 2011-12

Bench: Shri Sudhir Kumar & Smt. Renu Jauhriacit, Circle 3(1)(1), Vs Ramakant International Ac-1/181 B, Shalimar Taxation, Bagh, Delhi – 100 88 New Delhi – 110 002 (Pan: Aaahr2466R) (Appellant) (Respondent)

Section 10(33)Section 142(1)Section 144Section 69

back to the file of the AO to consider the additional evidences, if any, and then adjudicate the issues afresh, after giving adequate opportunity of being heard to the assessee, for which the assessee has no objection. 3. We have heard the rival contentions and perused the records. We find ... proper to remit back the issues in dispute to the file of the Assessing Officer for its fresh adjudication, after giving adequate opportunity of being heard to the assessee by considering all the additional evidences. Assessee is also directed to fully cooperate with the AO during the proceedings and file

Deputy Commissioner of Income Tax, Central Circle-1, Noida vs. Elixir Buildcon Pvt. Ltd., Noida

ITA 2275/DEL/2023[2021-22]Status: DisposedITAT Delhi28 Jan 2026AY 2021-22

Bench: Shri Yogesh Kumar Us & Shri Brajesh Kumar Singh

Section 142(1)Section 143(3)Section 271ASection 68

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, B: NEW DELHI BEFORE SHRI YOGESH KUMAR US, JUDICIAL MEMBER AND SHRI

Anuj Nagpal, Delhi vs. ACIT, Central Circle 14, Delhi

The appeals are allowed

ITA 524/DEL/2022[2014-15]Status: DisposedITAT Delhi28 Jan 2026AY 2014-15

Bench: Shri S Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Sh. AkashOjha, AdvFor Respondent: Ms. PoojaSwaroop, CIT, DR
Section 143(3)Section 153ASection 153D

Addl. CIT is required to the extent that the AO has looked into all seized material and has given proper opportunity of being heard to the assessee by. confronting the evidences and the proposed additions. The Jt. / Addl. CIT, while granting approval under section 153D of the Act, does

Anuj Nagpal, Delhi vs. ACIT, Central Circle -14, Delhi

ITA 523/DEL/2022[2013-14]Status: DisposedITAT Delhi28 Jan 2026AY 2013-14

Bench: Shri S Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Sh. AkashOjha, AdvFor Respondent: Ms. PoojaSwaroop, CIT, DR
Section 143(3)Section 153ASection 153D

Addl. CIT is required to the extent that the AO has looked into all seized material and has given proper opportunity of being heard to the assessee by. confronting the evidences and the proposed additions. The Jt. / Addl. CIT, while granting approval under section 153D of the Act, does

Anuj Nagpal, Delhi vs. ACIT Central Circle 14, Delhi

The appeals are allowed

ITA 467/DEL/2022[2012-13]Status: DisposedITAT Delhi28 Jan 2026AY 2012-13

Bench: Shri S Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Sh. AkashOjha, AdvFor Respondent: Ms. PoojaSwaroop, CIT, DR
Section 143(3)Section 153ASection 153D

Addl. CIT is required to the extent that the AO has looked into all seized material and has given proper opportunity of being heard to the assessee by. confronting the evidences and the proposed additions. The Jt. / Addl. CIT, while granting approval under section 153D of the Act, does

Anu Nagpal, Delhi vs. ACIT, Central Circle 14, Delhi

The appeals are allowed

ITA 465/DEL/2022[2014-15]Status: DisposedITAT Delhi28 Jan 2026AY 2014-15

Bench: Shri S Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Sh. AkashOjha, AdvFor Respondent: Ms. PoojaSwaroop, CIT, DR
Section 143(3)Section 153ASection 153D

Addl. CIT is required to the extent that the AO has looked into all seized material and has given proper opportunity of being heard to the assessee by. confronting the evidences and the proposed additions. The Jt. / Addl. CIT, while granting approval under section 153D of the Act, does

Anu Nagpal, Delhi vs. ACIT, Central Circle-14, Delhi

ITA 464/DEL/2022[2013-14]Status: DisposedITAT Delhi28 Jan 2026AY 2013-14

Bench: Shri S Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Sh. AkashOjha, AdvFor Respondent: Ms. PoojaSwaroop, CIT, DR
Section 143(3)Section 153ASection 153D

Page 1 ITA Nos. 463 to 465, 467, 523 & 524, 457/Del/2022 AnuNagpal& Others IN THE INCOME TAX APPELLATE TRIBUNAL “B

Anu Nagpal, Delhi vs. ACIT, Central Circle-14, Delhi

The appeals are allowed

ITA 463/DEL/2022[2012-13]Status: DisposedITAT Delhi28 Jan 2026AY 2012-13

Bench: Shri S Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Sh. AkashOjha, AdvFor Respondent: Ms. PoojaSwaroop, CIT, DR
Section 143(3)Section 153ASection 153D

Addl. CIT is required to the extent that the AO has looked into all seized material and has given proper opportunity of being heard to the assessee by. confronting the evidences and the proposed additions. The Jt. / Addl. CIT, while granting approval under section 153D of the Act, does

Abheek Nagpal, Delhi vs. ACIT, Delhi

ITA 457/DEL/2022[2016-17]Status: DisposedITAT Delhi28 Jan 2026AY 2016-17

Bench: Shri S Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Sh. AkashOjha, AdvFor Respondent: Ms. PoojaSwaroop, CIT, DR
Section 143(3)Section 153ASection 153D

Addl. CIT is required to the extent that the AO has looked into all seized material and has given proper opportunity of being heard to the assessee by. confronting the evidences and the proposed additions. The Jt. / Addl. CIT, while granting approval under section 153D of the Act, does

Ram Adharey, Sant Kabber Nagar vs. ITO, Basti New, Basti

In the result, the appeal is allowed for statistical purposes

ITA 593/LKW/2025[2017-18]Status: DisposedITAT Lucknow27 Jan 2026AY 2017-18

Bench: Shri Anadee Nath Misshra

Section 143(3)Section 253(3)Section 69A

direction to I.T.A. No.593/Lkw/2025 Assessment Year:2017-18 3 pass de novo order on merits in accordance with law after providing reasonable opportunity of being heard to the assessee. (E) In the result, the appeal is allowed for statistical purposes. (Order pronounced in the open court on 27/01/2026) . Dated:27/01/2026

Abha Patel, Kanpur vs. Assessment Unit, Income Tax Department, Kanpur

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

ITA 319/LKW/2025[2018-19]Status: DisposedITAT Lucknow27 Jan 2026AY 2018-19

Bench: Shri Anadee Nath Misshra

Section 144Section 147Section 69A

Assessing Officer, with the direction to pass de novo speaking order on merits of the case in accordance with law after providing reasonable opportunity of being heard to the assessee. (D) In the result, the appeal of the assessee is partly allowed for statistical purposes. (Order pronounced in the open

Hitesh Popatlal Oswal, Pune vs. DCIT, Circle 12, Pune

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

ITA 861/PUN/2025[2018-19]Status: DisposedITAT Pune27 Jan 2026AY 2018-19

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

For Appellant: Shri Krishna V GujarathiFor Respondent: Shri Vidya Ratna Kishore
Section 133(6)Section 143(2)Section 143(3)Section 68

with a direction to decide the impugned issue afresh on merits as per fact and law after giving reasonable opportunity of being heard to the assessee. Needless to say, the assessee shall co-operate by filing all the relevant details/documentary evidences in support of its claim before

Manjrekar Foundation, Pune vs. CIT, Exemption, Pune

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

ITA 2338/PUN/2025[-]Status: DisposedITAT Pune27 Jan 2026

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2338/Pun/2025 निर्धारण वषा / Assessment Year: - Manjrekar Foundation, V Cit Exemption, Near Goodluckchowk, Decan S Pune. Gymkhana, Bhandarkar Road, Deccan Gymkhana, Pune – 411004. Pan: Aactm7144D Appellant/ Assessee Respondent / Revenue Assessee By Smt Deepa Khare Revenue By Shri Amol Khairnar – Cit(Dr) Date Of Hearing 22/01/2026 Date Of Pronouncement 27/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Order Of Ld.Commissioner Of Income Tax(Exemption), Passed Under Section 80G Of The Income Tax Act, 1961 Dated 30.08.2025. The Assessee Has Raised The Following Grounds Of Appeal : ―1. The Ld. Cit Exemption Erred In Law & On Facts In Treating The Application Under Clause (Iii) Of First Proviso To Sub-Section (5) Of Section 80G As Non- Maintainable On The Ground Of Being Filed Beyond The Statutory Period As Provided In Clause (Iii) Of First Proviso To Section 80G (5) & Thereby Rejecting The Same Without Going Into The Merits.

Section 10Section 11Section 3Section 80GSection 80G(5)

case referred to in sub-clause (B) of clause (iv) of the first proviso, rejecting such application, after affording it a reasonable opportunity of being heard;] (iii) ……. 5. The Commissioner of Income Tax (Exemption),Pune in the case of the Assessee held that the Activities of the Assessee had commenced

Sapana Dharmendra Shah, Malegaon vs. The Income Tax Officer, Ward -1, Malegaon

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

ITA 2217/PUN/2025[2018-19]Status: DisposedITAT Pune27 Jan 2026AY 2018-19

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita No.2217/Pun/2025 धििाारण वर्ा / Assessment Year : 2018-19 Sapana Dharmendra Shah, The Income Tax Officer, Khodiyar Bhavan, Ramsetu, Ward – 1, Malegaon Opp. Gayatri Mangal Karyala, Vs. Malegaon, Nashik-423203 Pan : Belps3009B अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Shri Sanjeev Mutha (Virtual) Department By : Shri Manish Mehta Date Of Hearing : 20-01-2026 Date Of 27-01-2026 Pronouncement : आदेश / Order Per Astha Chandra, Jm : The Appeal Filed By The Assessee Is Directed Against The Order Dated 22.08.2024 Of The Ld. Commissioner Of Income Tax (Appeals)/Nfac, Delhi [“Cit(A)/Nfac”] Pertaining To Assessment Year (“Ay”) 2018-19. 2. Briefly Stated The Facts Are That The Assessee Is An Individual & Did Not File His Return Of Income For Ay 2018-19. Based On The Information Flagged By The Cbdt Through Insight Portal Under The Head “Nms Category”, It Was Found That During The Relevant Ay 2018-19, The Assessee Had Deposited Cash Of Rs.2,91,03,000/- In Her Bank Account Maintained With The Malegaon Merchant‟S Co-Op Bank Ltd. In The Name Of M/S Shree Kakaji Masale & Foods. Further, There Is Also Tds Made To The Tune Of Rs.1,524/- U/S 194A Of The Income Tax Act, 1961 (The “Act”) On „Interest Other Than „Interest On Securities‟ Against A Total Credit Of Rs.15,240/- By The Malegaon Merchant‟S Co-Op Bank Ltd., Which Has Not Been Disclosed To The Department. Since, The Assessee Had Not Filed Her Return Of Income, Notice U/S 148 Of The Act Was Issued On 05.04.2022 Which Was Duly Served Upon The Assessee. In Response Thereto, The Assessee Did Not File Her Return Of Income. Thereafter, Notice U/S 142(1) Of The Act As Well As Show Cause Notice Were Issued, In Response To Which The Assessee Filed Certain

For Appellant: Shri Sanjeev Mutha (Virtual)For Respondent: Shri Manish Mehta
Section 142(1)Section 147Section 148Section 148ASection 194ASection 69A

matter back to his file for adjudication afresh and to pass speaking order on merits as per fact and law after allowing reasonable 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

Kishor Jagannath Satav, Pune vs. ITO Ward 12(4), Pune

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

ITA 2196/PUN/2025[2014-15]Status: DisposedITAT Pune27 Jan 2026AY 2014-15

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita No.2196/Pun/2025 धििाारण वर्ा / Assessment Year : 2014-15 Kishor Jagannath Satav, The Income Tax Officer, Fadai Chowk, Nagar Road, Ward – 12(4), Pune Wagholi, Taluka-Haveli, Vs. Pune-412207 Pan : Etaps5826K अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Shri Digambar Surwase Department By : Shri Manish Mehta Date Of Hearing : 20-01-2026 Date Of 27-01-2026 Pronouncement : आदेश / Order Per Astha Chandra, Jm : The Appeal Filed By The Assessee Is Directed Against The Order Dated 22.01.2025 Of The Ld. Commissioner Of Income Tax (Appeals)/Nfac, Delhi [“Cit(A)/Nfac”] Pertaining To Assessment Year (“Ay”) 2014-15. 2. There Is A Delay Of 176 Days In Filing Of This Appeal Before The Tribunal For Which The Assessee Has Filed An Affidavit Explaining The Reasons For Such Delay. After Hearing Both The Sides, We Are Of The View That The Delay Is Attributable To The Sufficient Cause. We, Therefore, In Light Of The Decisions Of The Hon'Ble Supreme Court In The Case Of Collector, Land Acquisition Vs. Mst. Katiji & Ors. (1987) 167 Itr 471 (Sc) & In The Case Of Inder Singh Vs. The State Of Madhya Pradesh Reported In 2025 Live Law (Sc) 339, Condone The Said Delay & Proceed To Decide The Appeal.

For Appellant: Shri Digambar SurwaseFor Respondent: Shri Manish Mehta
Section 143(3)Section 148Section 234ASection 234BSection 250

matter back to his file for adjudication afresh and to pass speaking order on merits as per facts and law after allowing reasonable opportunity of being heard to the assessee. The assessee shall provide the requisite support in terms of submitting the relevant documents/evidence as may be required/called upon

Kolhar Bhagwatipur Vapari Gramin Bigarsethi Sahakari Patsanstha Ltd, Ahilyanagar vs. ITO, Ward-1, Ahilyanagar

In the result, both the appeals filed by the Assessee are allowed for statistical purposes

ITA 1877/PUN/2025[2014-15]Status: DisposedITAT Pune27 Jan 2026AY 2014-15

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

For Appellant: Shri Prasad BhadariFor Respondent: Shri Vidya Ratna Kishore
Section 148

appeal for AY 2014-15 may also be restored back to the file of the Ld. AO for adjudication afresh after allowing reasonable opportunity of being heard to the assessee. 4. We have heard the Ld. Representatives of the parties and perused the material available on record. Both ... remitted the issues to the file of the Ld. Jurisdictional AO for de-novo assessment in accordance with law after affording reasonable opportunity of being heard to the assessee. The relevant observations and findings of the Tribunal is reproduced below : “4. We have heard Ld. DR and perused the records

Mr. Mohan Madan Bhoite, Pune vs. ITO Ward-9, Pune

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

ITA 1855/PUN/2025[2011-12]Status: DisposedITAT Pune27 Jan 2026AY 2011-12

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

For Appellant: Shri Abhay A AvchatFor Respondent: Shri Vidya Ratna Kishore
Section 144Section 271(1)(c)Section 69

aside or cancelled. 2 ITA No.1855/PUN/2025, AY 2011-12 4. The learned CIT Appeals has erred in dismissing assessee's appeal without affording opportunity of being heard and without considering merits of the case. 5. The Ld CIT A. NFAC erred in sustaining and confirming penalty levied ... restore the matter before the CIT A for re- adjudication. 6. The Assessee prays before your honour to afford and allow him an opportunity of being heard on merits of the case before the lower authorities and/or to allow any other relief under income tax law. 7. The appellant craves

Natungram Samabay Krishi Unnayan Samity Limited, Murshidabad vs. ITO, Ward 42(1), Murshidabad

In the result, the appeal filed by the assessee is dismissed

ITA 905/KOL/2025[2016-2017]Status: DisposedITAT Kolkata27 Jan 2026AY 2016-2017

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 142(1)Section 144Section 250Section 251Section 80PSection 80P(2)(a)

facts on merit freshly in accordance with law. Needless to say that before passing the order, the Assessing Officer shall grant fair opportunity of being heard to the appellant. The Appellant is also directed to appear before the Assessing Officer as and when the date of hearing is given

Saravanamuthy Anbalagan, Salem vs. ITO, Ward 1(1), Salem

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

ITA 3345/CHNY/2025[2023-24]Status: DisposedITAT Chennai27 Jan 2026AY 2023-24

Bench: Ms. Padmavathy S & Shri Manu Kumar Giri

For Respondent: Mr. Shiva Srinivas, CIT
Section 115BSection 143(2)Section 68

before the Assessing Officer, who shall thereafter proceed to complete the de novo assessment in accordance with law, after providing due and reasonable opportunity of being heard to the assessee. The assessee is directed to substantiate its claims by furnishing all supporting evidence and documents without fail. In the event

Latha Ramabadram, Chennai vs. ACIT, Ncc-3(1), Chennai

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

ITA 3316/CHNY/2025[2013-14]Status: DisposedITAT Chennai27 Jan 2026AY 2013-14

Bench: Ms. Padmavathy S & Shri Manu Kumar Giri

For Appellant: Mr. N ARJUN RAJ, ADV
Section 143(1)

assessee’s husband. It is clarified that, prior to undertaking fresh adjudication, the assessee shall be afforded a reasonable and effective opportunity of being heard. 7. In the result, Appeal filed by the assessee is allowed for statistical purposes. Order pronounced on the 27th day of January, 2026 in Chennai