“opportunity of being heard”

Fabrikant Trading (India) Private Limited, Mumbai vs. DCIT Circle 5(1)(1), Mumbai

In the result, the appeal by the assessee is allowed

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

assessment year 2007–08. Fabrikant Trading (India) Pvt. Ltd. 2. In its appeal, the assessee has raised the following grounds: – “1. Fair Opportunity of being heard is not given: On the facts and in the circumstances of the case, the Appellant submits that the Hon'ble Commissioner of Income ... Appeals erred in upholding the action of the Learned Assessing Officer of giving sufficient opportunity of being heard without considering the Appellant's submission that the notices issued were never received by the Appellant as the Assessing Officer issued notices manually on old address instead of issuing them

Mr. Arudh Mohan Jadhav, Mumbai vs. Dy Commissioner of Income Tax Central Circle -1(3), Mumbai

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

Bench: Justice (Retd.) Shri C.V. Bhadang & Shri B.R. Baskaran

issues urged before us in all the years to the file of Ld.CIT(A) for adjudicating them afresh, after affording adequate opportunity of being heard to the assessee. We also direct the assessee 3 Mr. Arudh Mohan Jadhav (batch) to fully co-operate with the Ld.CIT(A) for expeditious disposal

Mr. Arudh Mohan Jadhav, Mumbai vs. Dy. Commissioner of Income Tax Central Circle -1(3), Mumbai

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

Bench: Justice (Retd.) Shri C.V. Bhadang & Shri B.R. Baskaran

issues urged before us in all the years to the file of Ld.CIT(A) for adjudicating them afresh, after affording adequate opportunity of being heard to the assessee. We also direct the assessee 3 Mr. Arudh Mohan Jadhav (batch) to fully co-operate with the Ld.CIT(A) for expeditious disposal

Mr. Arudh Mohan Jadhav, Mumbai vs. Dy Commissioner of Income Tax Central Circle -1(3), Mumbai

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

Bench: Justice (Retd.) Shri C.V. Bhadang & Shri B.R. Baskaran

issues urged before us in all the years to the file of Ld.CIT(A) for adjudicating them afresh, after affording adequate opportunity of being heard to the assessee. We also direct the assessee 3 Mr. Arudh Mohan Jadhav (batch) to fully co-operate with the Ld.CIT(A) for expeditious disposal

Mr. Arudh Mohan Jadhav, Mumbai vs. Dy Commissioner of Income Tax Central Circle -1(3), Mumbai

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

Bench: Justice (Retd.) Shri C.V. Bhadang & Shri B.R. Baskaran

issues urged before us in all the years to the file of Ld.CIT(A) for adjudicating them afresh, after affording adequate opportunity of being heard to the assessee. We also direct the assessee 3 Mr. Arudh Mohan Jadhav (batch) to fully co-operate with the Ld.CIT(A) for expeditious disposal

V K Jewellery, Mumbai vs. DCIT, Circle 17(1), Mumbai

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

Bench: Shri Sandeep Singh Karhail & Smt. Renu Jauhri

under section 10AA of the Act. Needless to mention no order shall be passed without affording a V K Jewellery. reasonable and adequate opportunity of being heard to the assessee. With the above directions, the impugned order is set aside and grounds raised by the assessee are allowed for statistical

Iei Shareholding (Personal Development -1991) Trust, Mumbai vs. ITO Ward 22(2)(1), Mumbai

In the result, the appeals by the assessee trusts are allowed for statistical

Bench: Shri Sandeep Singh Karhailand

circumstances of the case, the Ld. AddI/JCIT(A) has erred in disposing off the appeal without granting the Appellant Trust an opportunity of being heard. 8. That the Appellant craves leave to add to or alter, by deletion, substitution, or otherwise, any or all of the foregoing grounds of appeal ... after examination and verification of all the necessary details/documents. Needless to mention no order shall be passed without affording a reasonable and adequate opportunity of being heard to the assessee trusts. Further, we direct the assessee to furnish all the details before the AO in support of its claim

Iei Shareholding (Educational Assistance -1987) Trust, Mumbai vs. ITO Ward 22(2)(1), Mumbai

In the result, the appeals by the assessee trusts are allowed for statistical

Bench: Shri Sandeep Singh Karhailand

circumstances of the case, the Ld. AddI/JCIT(A) has erred in disposing off the appeal without granting the Appellant Trust an opportunity of being heard. 8. That the Appellant craves leave to add to or alter, by deletion, substitution, or otherwise, any or all of the foregoing grounds of appeal ... after examination and verification of all the necessary details/documents. Needless to mention no order shall be passed without affording a reasonable and adequate opportunity of being heard to the assessee trusts. Further, we direct the assessee to furnish all the details before the AO in support of its claim

Iei Shareholding (Recreational Facilities -1987) Trust, Mumbai vs. DCIT Circle 22(1), Mumbai

In the result, the appeals by the assessee trusts are allowed for statistical

Bench: Shri Sandeep Singh Karhailand

circumstances of the case, the Ld. AddI/JCIT(A) has erred in disposing off the appeal without granting the Appellant Trust an opportunity of being heard. 8. That the Appellant craves leave to add to or alter, by deletion, substitution, or otherwise, any or all of the foregoing grounds of appeal ... after examination and verification of all the necessary details/documents. Needless to mention no order shall be passed without affording a reasonable and adequate opportunity of being heard to the assessee trusts. Further, we direct the assessee to furnish all the details before the AO in support of its claim

The National Bank for Agriculture and Rural Development, Mumbai vs. Deputy Commissioner of Income-Tax, Circle 3(2)(1), Mumbai, Aayakar Bhawan

In the result, the appeals of the assessee for AY 2018-19 and AY 2019-20

Bench: Ms Padmavathy S, Am & Shri Sunil Kumar Singh, Jm Ι.Τ.Α. No. 2480 /Mum/2024 (Assessment Year: 2018-19) Ι.Τ.Α. No. 2481 /Mum/2024 (Assessment Year: 2019-20) The National Bank Of Agriculture & Rural Development C-24, G Block, Bandra Kurla Complex, Bandra (E), Mumbai-400051. Pan : Aaact4020G Vs. Dcit, Circle-3(2)(1), Aaykar Bhavan, M.K. Road, Mumbai-400020. Appellant) : Respondent) Appellant/Assessee By : Shri J.D. Mistry, Sr. Adv. & Shri Niraj Sheth & Shri Gunjan Kakkad, Ar Revenue/Respondent By : Shri S. Srinivasu, Cit-Dr Date Of Hearing : 21.08.2024 Date Of Pronouncement : 26.08.2024 Order Per Padmavathy S, Am: These Appeals By The Assessee Are Against The Separate Orders Of The Principal Commissioner Of Income Tax, Mumbai 3 [In Short 'The Pcit'] Passed Under Section 263 Of The Income Tax Act, 1961 (The Act) Dated 14.03.2024 For

enquiries into the allowability of deduction u/s 36(1) (viia)(c) on the standard assets and pass the assessment order after giving opportunity of being heard to the assessee." The ld. Authorized Representative (AR) drew our attention to the details called for by the AO with regard to deduction claimed ... 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 such order thereon as the circumstances of the case justify

The National Bank for Agriculture and Rural Development, Mumbai vs. The Deputy Commissioner of Income-Tax, Circle 3(2)(1), Mumbai

In the result, the appeals of the assessee for AY 2018-19 and AY 2019-20

Bench: Ms Padmavathy S, Am & Shri Sunil Kumar Singh, Jm

enquiries into the allowability of deduction u/s 36(1) (viia)(c) on the standard assets and pass the assessment order after giving opportunity of being heard to the assessee.” 5. The ld. Authorized Representative (AR) drew our attention to the details called for by the AO with regard to deduction ... 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 such order thereon as the circumstances of the case justify

Iei Shareholding (General Assistance -1991) Trust, Mumbai vs. Deputy Director of Income Tax, CPC, Bengaluru

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

Bench: Shri Sandeep Singh Karhail & Smt. Renu Jauhriiei Shareholding (General V/S. Deputy Director Of Income Assistance-1991) Trust बनाम Tax, Cpc, Bengaluru Ion House, 4Th Floor, Dr. E 1St Floor, Prestige Alpha Moses Road, Near Famous No. 48/1 48/2, Studio, Mahalaxmi, Beratenaagrahara Begur, Maharashtra-400011 Hosur Rd. Uttarahalli Hobli, Bengaluru Karnataka-560100 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaaai0916J Appellant/अपीलार्थी .. Respondent/प्रतिवादी

circumstances of the case, the Ld. Addl/JCIT(A) has erred in disposing off the appeal without granting the Appellant Trust an opportunity of being heard.” 3. Brief facts of the case are that the assessee is a trust settled by M/s. Ion Exchange (India) Limited with the objective of providing

Abhishek Gordhanlal Trivedi, Mumbai Maharashtra vs. ITO Ward 42(1)(1), Mumbai, Maharashtra

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

Bench: Justice (Retd.) Shri C.V. Bhadang & Shri B.R. Baskaran: A.Y : 2012-13

this issue and restore the above said issue to the file of the AO for examining the same afresh. After affording adequate opportunity of being heard to the assessee, the AO may take appropriate decision in accordance with law. 9. In the result, the appeal of the assessee is treated

Niraj Kirti Doshi, Mumbai vs. PCIT, Mumbai

In the result, the appeal by the assessee is dismissed

Bench: Ms Padmavathy S, Am & Shri Sunil Kumar Singh, Jm

fresh assessment order considering the issues raised in the notice u/s. 263 of the Act in accordance with law and after affording an opportunity of being heard to the assessee.” 4. The ld. AR submitted that during the course of survey proceedings, the assessee offered excess stock of diamonds

Mr Sachin Laxman Nakashe, Mumbai vs. NFAC, Mumbai

Bench: SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

such information/details from the Appellant as the Assessing Officer may deem fit. The Assessing Officer shall grant to the Appellant a reasonable opportunity of being heard before passing the order as per the aforesaid directions. In terms of the aforesaid Ground No. 3 is allowed for statistical purposes ... raised by the Appellant are dismissed. In any case, we have in paragraph 3 above directed the Assessing Officer to grant reasonable opportunity of being heard to the Appellant before passing order as per directions issued by the Tribunal. 5. In result, the present appeal by the Assessee is allowed

Nitin A. Shah, Mumbai vs. Dy CIT -CC-1(3), Mumbai

Bench: Shri Om Prakash Kant & Shri Raj Kumar Chauhan

Appellant to the extent the same has been confirmed in the hands of Mr. Bhanwarlal Jain. The Assessing Officer shall grant reasonable opportunity of being heard to the Appellant. The Appellant is directed to furnish all the necessary documents and details in support of the contention that the entire protective