“opportunity of being heard”

Rajeshbhai Savjibhai Amrutiya, Morbi vs. The Income Tax Officer, Ward 1, Morbi

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

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

comments on the merits of the grounds raised by the assessee. Considering the above facts, we note that assessee has not given sufficient opportunity of being heard and could not plead his case successfully before the ld. CIT(A). We note that the ld. CIT(A) did not discuss ... justice and fair play Page 3 of 5 ITA No. 708 & 709/RJT/2025 Rajeshbhai Savjibhai Amrutiya require that the affected party is granted sufficient opportunity of being heard to contest his case. However, on account of non-compliance attitude of the assessee, we impose a cost

Madhav Jewellers, Rajkot vs. Income Tax Officer Ward 2(1)(2), Rajkot

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

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

comments on the merits of the grounds raised by the assessee. Considering the above facts, we note that assessee has not given sufficient opportunity of being heard and could not plead his case successfully before the ld. CIT(A). However, on account of non-compliance attitude of the assessee ... note that it is settled law that principles of natural justice and fair play require that the affected party is granted sufficient opportunity of being heard to contest his case. Therefore, without delving much deeper into the merits of the case, in the interest of justice, we restore the matter

Madhav Jewellers, Rajkot vs. Income Tax Officer Ward 2(1)(2), Rajkot

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

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

comments on the merits of the grounds raised by the assessee. Considering the above facts, we note that assessee has not given sufficient opportunity of being heard and could not plead his case successfully before the ld. CIT(A). However, on account of non-compliance attitude of the assessee ... note that it is settled law that principles of natural justice and fair play require that the affected party is granted sufficient opportunity of being heard to contest his case. Therefore, without delving much deeper into the merits of the case, in the interest of justice, we restore the matter

Tarachand Mohanlal Agarwal, Surat vs. The Principal Commissioner of Income Tax Surat-01, Surat

In the result, the appeal of the assessee is allowed

Bench: Dr. B.R.R. Kumar, Vice-Ms Suchitra Kambletarachand Mohanlal Agarwal, The Principal Commissioner Vs. D-509, Shreepal Residency, Of Income Tax-1, Near Corner Point, Surat. City Light Road, Surat-395007. [Pan : Aazpa7937K] (Appellant) .. (Respondent) Appellant By : Shri Hiren Vepari, Ar Respondent By: Shri Mukesh Jain, Cit. Dr Date Of Hearing 19.01.2026 Date Of Pronouncement 21.01.2026 O R D E R Per Dr. B.R.R. Kumar, Vice-:-

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

Sarvoday Electronics and Welfare Trust, Ranchi vs. Commissioner of Income Tax Exemption Patna, Ranchi

Appeals of the assessee are allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahayi.T.A. No.450/Ran/2024 Assessment Year: 2025-26 Ankur Rural & Tribal Development Society……………..….….…………….…….…............................……….……Appellant C/O R K Bittu, Betar Kendra, Niwaranpur, P. & Ps Doranda Ranchi-834002.. [Pan: Aacta0483B] Vs. Cit (Exemption), Patna………..................................……........……...…..…..Respondent I.T.A. No.451/Ran/2024 Assessment Year: 2025-26 Ramshobha Educational Welfare Trust………………..….….…………….…….…............................……….……Appellant Om Sai Apartment, Flat No.104, 104, Anantpur, Doranda Ranchi – 834002.. [Pan: Aactr0074R] Vs. Cit (Exemption), Patna………..................................……........……...…..…..Respondent I.T.A. No.452/Ran/2024 Assessment Year: 2024-25 Sarvoday Electronics & Welfare Trust………………..….….…………….…….…............................……….……Appellant C/O Saket Bihari, Booty, Iti, Sainik Colony, Booty More, Ranchi – 834001.. [Pan: Aamts6970K] Vs. Cit (Exemption), Patna………..................................……........……...…..…..Respondent Appearances By: Shri P S Paul, Ca Appeared On Behalf Of The Appellant. Md. Shadab Ahmed, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : January 20, 2026 Date Of Pronouncing The Order : January 21, 2026

issue back to the file of the ld. CIT(E) with a direction to re-examine the issue afresh after giving reasonable opportunity of being heard to the assessee. We also direct the assessee to comply all notices and submit all the relevant documents/details during the remand proceedings for granting

Ramshobha Educational Welfare Trust, Ranchi vs. Commissioner of Income Tax, Exemption, Patna, Ranchi

Appeals of the assessee are allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahayi.T.A. No.450/Ran/2024 Assessment Year: 2025-26 Ankur Rural & Tribal Development Society……………..….….…………….…….…............................……….……Appellant C/O R K Bittu, Betar Kendra, Niwaranpur, P. & Ps Doranda Ranchi-834002.. [Pan: Aacta0483B] Vs. Cit (Exemption), Patna………..................................……........……...…..…..Respondent I.T.A. No.451/Ran/2024 Assessment Year: 2025-26 Ramshobha Educational Welfare Trust………………..….….…………….…….…............................……….……Appellant Om Sai Apartment, Flat No.104, 104, Anantpur, Doranda Ranchi – 834002.. [Pan: Aactr0074R] Vs. Cit (Exemption), Patna………..................................……........……...…..…..Respondent I.T.A. No.452/Ran/2024 Assessment Year: 2024-25 Sarvoday Electronics & Welfare Trust………………..….….…………….…….…............................……….……Appellant C/O Saket Bihari, Booty, Iti, Sainik Colony, Booty More, Ranchi – 834001.. [Pan: Aamts6970K] Vs. Cit (Exemption), Patna………..................................……........……...…..…..Respondent Appearances By: Shri P S Paul, Ca Appeared On Behalf Of The Appellant. Md. Shadab Ahmed, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : January 20, 2026 Date Of Pronouncing The Order : January 21, 2026

issue back to the file of the ld. CIT(E) with a direction to re-examine the issue afresh after giving reasonable opportunity of being heard to the assessee. We also direct the assessee to comply all notices and submit all the relevant documents/details during the remand proceedings for granting

Ankur Rural and Tribal Development Society, Ranchi vs. Commissioner of Income Tax, Exemption, Patna, Ranchi

Appeals of the assessee are allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahay

issue back to the file of the ld. CIT(E) with a direction to re-examine the issue afresh after giving reasonable opportunity of being heard to the assessee. We also direct the assessee to comply all notices and submit all the relevant documents/details during the remand proceedings for granting

Binod Choudhary, Ramgarh, Jharkhand vs. Inocme Tax Officef, Ramgarh

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

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahayi.T.A. No.443/Ran/2024 Assessment Year: 2015-16 Binod Choudhary……………………..…….…............................……….……Appellant Maa Santana Complex, Thana Chowk, Ramgarh, Jharkhand- 828122. [Pan: Axdpc5704B] Vs. Ito, Ward-2(3), Ramgarh…...….....…..…..….........……........……...…..…..Respondent Appearances By: Shri Akshay Ringasia, Ar, Appeared On Behalf Of The Appellant. Shri Kanhaiya Lal Kanak, Cit, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : January 16, 2026 Date Of Pronouncing The Order : January 21, 2026 Order Per Sonjoy Sarma: This Appeal Filed By The Assessee Is Directed Against The Order Of The Nfac, Delhi (Hereinafter Referred To As “Cit(A)”) Dated 24.09.2024 Passed Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “Act”). 2. Brief Facts Of The Case Are That The Assessee Is An Individual & A Non-Filer Of Income-Tax Return. In The Case Of The Assessee, Information Was Received From The Annual Information Report (Air)/Al, On The Basis Of Which The Assessing Officer Initiated Proceedings Under The Income- Tax Act. Accordingly, Notice Under Section 148 Of The Act, Followed By Proceedings Under Section 148A(B), Was Issued To The Assessee. It Was The Contention Of The Assessee That Since The Taxable Income Was Below The Prescribed Threshold, No Return Of Income Was Filed For Assessment Year 2015–16. However, It Was Noticed By The Assessing Officer That The

justice and fairness demand that the learned CIT(A) should examine the issues involved and adjudicate the matter on merits after providing reasonable opportunity of being heard to the assessee. Accordingly, the matter deserves to be restored to the file of the learned CIT(A) for fresh adjudication in accordance

Hari Shanker Singh, Chutia vs. Income Tax Officer, Ranchi

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

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahayi.T.A. No.358/Ran/2024 Assessment Year: 2014-15 Hari Shanker Singh….….…………….…….…............................……….……Appellant C/O S K Enterprises, Chutia, Anandpuri, Panchwati, Near Poddar Dharmshala, Jharkhand-834001. [Pan: Bdnps5665J] Vs. Ito, Ranchi……………………..................................……........……...…..…..Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri Sunit Dasgupta, Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : January 13, 2026 Date Of Pronouncing The Order : January 21 , 2026 Order Per Sonjoy Sarma: This Appeal Filed By The Assessee Is Directed Against The Order Of The Nfac, Delhi (Hereinafter Referred To As “Cit(A)”) Dated 26.03.2024 Passed Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “Act”).

restored to the file of the CIT(A) with a direction to examine the issues afresh on merits, after affording a reasonable opportunity of being heard to the assessee. The assessee is also directed to cooperate fully and furnish all necessary supporting documents. In case of failure to comply with

Amar Nath Singh, Ara vs. ITO, NFAC, Delhi

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

Bench: The Itat. In This Regard, The Assessee Has Given Explanation Which Is As Under:

more chance to the assessee to explain the source of cash deposits and decide the issue as per law after giving a reasonable opportunity of being heard to the assessee and the assessee is directed to substantiate his case with cogent documents in support of the case

Jitendra Kumar Ray, Lalganj, Hajipur vs. ITO Ward 1(3) Vaishali, Hajipur

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

Bench: or at the time of hearing of the Appeal. At the outset of hearing, we noted that the appeal filed by the assessee is delay by 256 days. In this regard, the assessee filed an affidavit dated 14.01.2026 stating the reasons for not filing appeal within the due date which is as under: “We enclose herewith an appeal u/s 253 of the I.T. Act 1961 against the order under section 250 of the Income Tax Act, 1961, relating to

interests of justice, we are remitting this issue back to the file of Ld. CIT(A) for fresh consideration after giving reasonable opportunity of being heard to the assessee and decide the issue as per law. The assessee is directed to substantiate his case with cogent documents in support

Sandhya Singh, Rohit Nagar, Bhopal vs. ITO 2(3) Bhopal, Aaykar Bhawan, Bhopal

In the result, the appeal is allowed for statistical purposes

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

without properly appreciating the facts on record, and without granting the assessee an effective and meaningful Sandhya Singh vs. ITO A.Y. 2013-14 opportunity of being heard. According to the learned Counsel, the appellate authority failed to deal with the specific submissions and evidences that were already placed on record ... question, and the nature and source of the credits appearing therein, strictly in accordance with law, after affording the assessee a reasonable opportunity of being heard. The assessee shall be at liberty to file all relevant explanations, documents, confirmations, and evidences in support of her Sandhya Singh

Darasingh Patel, Indore vs. CIT(A), Delhi

Bench: Shri Siddhartha Nautiyal (Judicial Member), Shri B.M. Biyani (Accountant Member)

erred not to follow the principle of natural justice and giving proper opportunity of being heard and, therefore the demand is liable to be deleted. 3. That the Ld. CIT(A), erred to sustain the order passed by Ld. A.O. dt. 16.07.2024, as the Ld. A.O. erred to make

Virendra Kumar Namdev, Indore vs. CIT(A), National Faceless Appeal Centre (NFAC)

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

Bench: Shri Siddhartha Nautiyal (Judicial Member), Shri B.M. Biyani (Accountant Member)

ignoring the adjournment application filed by the appellant, such action of the Ld. CIT(A) is against the principal of natural justice and opportunity of being heard. 3) The Ld. CIT(A) erred in sustaining the fact that the re-opening of the case is time- barred ... matter may be restored to the file of the Assessing Officer for de-novo consideration after granting the assessee a proper and reasonable opportunity of being heard. 13. We have heard the rival contentions and perused the material on record. We find that the delay of 218 days in filing

Bharat Kalwani, Indore vs. ITO-4(3), Indore

In the result, all the appeals filed by the assessee are allowed for statistical purposes, subject to the payment of costs as directed above

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

prepared in response to the show cause notice which was mailed to the concerned Maild-IDs thereby depriving the appellant of an effective opportunity of being heard which is grossly violative of the principles of natural justice 3. That on the facts and in the circumstances of the case

Bharat Kalwani, Indore vs. ITO-4(3), Indore

In the result, all the appeals filed by the assessee are allowed for statistical purposes, subject to the payment of costs as directed above

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

prepared in response to the show cause notice which was mailed to the concerned Maild-IDs thereby depriving the appellant of an effective opportunity of being heard which is grossly violative of the principles of natural justice 3. That on the facts and in the circumstances of the case

Bharat Kalwani, Indore vs. ITO-4(3), Indore

In the result, all the appeals filed by the assessee are allowed for statistical purposes, subject to the payment of costs as directed above

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

prepared in response to the show cause notice which was mailed to the concerned Maild-IDs thereby depriving the appellant of an effective opportunity of being heard which is grossly violative of the principles of natural justice 3. That on the facts and in the circumstances of the case