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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

Mukta Ganpat Karnale, Mumbai vs. DCIT 22 (1), Mumbai

ITA 2812/MUM/2023[2018-19]Status: DisposedITAT Mumbai02 Feb 2024AY 2018-19

Bench: Shri Narender Kumar Choudhry, Jm & Ms Padmavathy S, Am Ι.Τ.Α. No. 2812/Mum/2023 (Assessment Year: 2018-19) Mukta Ganpat Karnale A-701, Deepjyot Chs Ltd., Opp. Orbit Tower, S.L. Matkar Marg, Elphiston Road, Mumbai- 400025 Pan: Ajlpk3849B Appellant) Appellant/Assessee By Revenue/Respondent By Date Of Hearing Date Of Pronouncement Deputy Commissioner Of Income Tax, Circle-22(1), Vs. Piramal Chambers, Lalbaug, Parel, Mumbai-400012 Respondent) Mr. Mahendra Pasthe, Ca Shri Mahita Nair, Sr. Dr 25.01.2024 02.02.2024 Order Per Padmavathy S, Am: This Appeal Is Against The Order Of Commissioner Of Income Tax, Appeals, / National Faceless Appeal Centre [In Short 'The Cit(A)'] Dated 20.06.2023 For

Section 142(1)Section 144Section 144BSection 270Section 46ASection 48

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JM & MS PADMAVATHY S, AM Ι

Lala Ram Goyal, New Delhi vs. ITO Ward 50(5), New Delhi

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

ITA 3621/DEL/2023[2012-13]Status: DisposedITAT Delhi02 Feb 2024AY 2012-13

Bench: Shri Shamim Yahyalala Ram Goyal, Vs. Ito, Ward 50 (5), B-68, Budh Nagar, Inderpuri, New Delhi. Delhi – 110 012. (Pan : Aafpf4344J)

For Appellant: Shri Anil Jain, CAFor Respondent: Shri Om Prakash, Sr. DR
Section 147Section 148Section 151Section 234BSection 251Section 271(1)(c)Section 44ASection 69A

file of ld. CIT (A). Ld. CIT (A) shall consider the issue afresh including the additional ground taken before me after giving adequate opportunity of being heard to the assessee. 8. In the result, the appeal of the assessee stands allowed for statistical purposes. Order pronounced in the open court

Novel Deal Private Limited, New Delhi vs. Income Tax Officer Ward 18(4), New Delhi

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

ITA 3559/DEL/2023[2017-18]Status: DisposedITAT Delhi02 Feb 2024AY 2017-18

Bench: Shri Shamim Yahyanovel Deal Private Limited, Vs. Ito, Ward 18 (4), Nangia Park, New Delhi. Rajouri Garden, Delhi – 110 027. (Pan : Aaacn2204L) (Appellant) (Respondent) Assessee By : Shri R.S. Singhvi, Ca Shri Rajat Garg, Ca Revenue By : Shri Om Prakash, Sr. Dr Date Of Hearing : 30.01.2024 Date Of Order : 02.02.2024

For Appellant: Shri R.S. Singhvi, CAFor Respondent: Shri Om Prakash, Sr. DR
Section 143Section 251Section 68

justice, I remit the issue to the file of ld. CIT (A). Ld. CIT (A) shall consider the issue afresh after giving adequate opportunity of being heard to the assessee. 7. In the result, the appeal of the assessee stands allowed for statistical purposes. Order pronounced in the open court

Zenith Weldaids Private Limited, Ghaziabad vs. Comissioner of Income Tax Appeal (NFAC), Delhi

In the result, appeal filed by the assessee stands allowed for statistical

ITA 3536/DEL/2023[2020-21]Status: DisposedITAT Delhi02 Feb 2024AY 2020-21

Bench: Sh. Shamim Yahyazenith Weldaids Pvt. Ltd. Cit(Nfac) Vs. C-164, Bs Road, Industrial Delhi Area, Ghaziabad-201 003 Pan No. Aaacz 0626 J (Appellant) (Respondent) Assessee By Shri Rakesh Kumar Garg, C.A. & Shri Ankit Garg, C.A. Revenue By Shri Om Prakash, Sr. D.R. Date Of Hearing: 29.01.2024 Date Of Pronouncement: 02.02.2024

Section 143(1)Section 2(24)Section 36(1)(va)Section 37(1)

Tribunal in the case of Kanoi Paper & Industries Ltd. Vs. ACIT (supra). Needless to say that the Assessing Officer shall provide adequate opportunity of being heard to the assessee and the assessee is at liberty to provide all the necessary information in support of its contention.” 7. Upon careful consideration ... decision in the case of Kanoy Paper and Industries Limited vs. ACIT (supra). Needless to add that the assessee should be granted adequate opportunity of being heard. 5 8. In the result, appeal filed by the assessee stands allowed for statistical purposes. Order pronounced in the open court

Parmod Kumar, New Delhi vs. ITO Ward 45(2), New Delhi

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

ITA 3533/DEL/2023[2011-12]Status: DisposedITAT Delhi02 Feb 2024AY 2011-12

Bench: Shri Shamim Yahyaparmod Kumar, Vs. Ito, Ward 45 (2), C-9, 9553, Vasant Kunj, New Delhi. New Delhi – 110 070. (Pan : Afupk6599M)

For Appellant: Shri G.S. Kohli, CAFor Respondent: Shri Om Prakash, Sr. DR
Section 271(1)(c)

also deem it appropriate to remand this issue to the file of AO. Needless to add, assessee should be granted adequate opportunity of being heard. 6. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on this

Kapil Narula, Delhi vs. ITO, Ward 36(3) Delhi, Income Tax Office

In the result, this appeal by the assessee stands allowed for statistical

ITA 3070/DEL/2023[2017-18]Status: DisposedITAT Delhi02 Feb 2024AY 2017-18

Bench: Sh. Shamim Yahyakapil Narula Ito Vs. C-499, Sabzi Mandi, Ward – 36(3) Azadpur, Delhi – 110 033 Delhi Pan No. Accpn 6401 A (Appellant) (Respondent) Assessee By Shri Amit Kaushik, Adv. Revenue By Shri Om Prakash, Sr. D.R. Date Of Hearing: 29.01.2024 Date Of Pronouncement: 02.02.2024

Section 143(3)Section 234BSection 251Section 69A

issue to the file of learned 3 CIT(A). Learned CIT(A) shall pass a speaking order after giving the assessee proper opportunity of being heard. 7. In the result, this appeal by the assessee stands allowed for statistical purposes. Order pronounced in the open court on 02.02.2024 (SHAMIM YAHYA

M/S International Customer Related Management Services Private Limited, Chandigarh vs. D.C.I.T., Circle 6(1), Mohali

In the result, for statistical purposes, the appeal is

ITA 436/CHANDI/2022[2008-09]Status: DisposedITAT Chandigarh01 Feb 2024AY 2008-09

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Ajay Vohra, Sr.Advocate with Shri Hardeep Singh Chawla, AdvocateFor Respondent: Shri Rohit Sharma, CIT-DR
Section 143(3)Section 147Section 153(2)

A.Y.2008-09 Page 2 of 19 section 143(3) r.w.s. 147 of the Income Tax Act, 1961 ('the Act') ex-parte, without affording adequate opportunity of being heard and denying inspection of assessment records, in gross violation of principles of natural justice. 2. That, the CIT(A) erred in dismissing ... order dated 31.03.2016 passed u/s 143(3) read with Section 147 of the Act, ex-parte qua the assessee, without affording adequate opportunity of being heard and denying inspection of the assessment records, in gross violation of the principles of natural justice; and that the ld. CIT(A) has erred

Pramod Kumar Raghuvanshi, Seoni Malwa vs. ITO-1, Itarsi

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

ITA 283/IND/2023[2013-14]Status: DisposedITAT Indore01 Feb 2024AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanipramod Kumar Raghuwanshi Ito-1 Prop. M/S Pramod Agro

Section 144Section 68

learned lower authorities passed are unlawful and illegal. 3. That the learned lower authorities erred and were not justified in not allowing proper opportunity of being heard. 4. That the assessment order passed is unlawful and illegal and in facts and circumstance of the case and in law, the learned

Summit Online Trade Solutions Private Limited, Chennai vs. DCIT, Cetral Circle 1 (3), Chennai

The appeal stand dismissed

ITA 648/CHNY/2022[2015-2016]Status: DisposedITAT Chennai01 Feb 2024AY 2015-2016

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manomohan Das

For Appellant: Shri N.V. Balaji (Advocate)-Ld. ARFor Respondent: Shri P. Sajit Kumar,(JCIT) –Ld. Sr. DR
Section 271A

without considering the submissions made by the Appellant. The CIT(A) failed to appreciate that the Ld AO has failed to give sufficient opportunity of being heard to the appellant and merely upheld the order of the AO. The order of the AO and the CIT(A) is in gross

Med-Link Devices (P) Limited, Mumbai vs. Commissioner of Income Tax 51, Mumbai

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

ITA 3321/MUM/2023[2013-14]Status: DisposedITAT Mumbai01 Feb 2024AY 2013-14

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri Upender KothiyalFor Respondent: Smt. Mahita Nair
Section 153Section 250Section 37(1)

support of its Med–Link Devices Pvt. Ltd. ITA no.3321/Mum./2023 claim. Needless to mention no order shall be passed without affording reasonable opportunity of being heard to the assessee. Further, the assessee is directed to furnish any other information as may be required by the AO for complete adjudication

Shiv Tools Engineering Private Limited, Faridabad vs. ACIT Circle II, Faridabad

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

ITA 2315/DEL/2023[2015-16]Status: DisposedITAT Delhi01 Feb 2024AY 2015-16

Bench: Shri Challa Nagendra Prasad & Dr. B. R. R. Kumar

For Appellant: Sh. Gurjeet Singh, AdvFor Respondent: Sh. Vivek Vardhan, Sr. DR
Section 143(3)Section 68

being challenged on facts and law. 2. Because the action is being challenged on facts and law for not providing reasonable opportunity of being heard. The assessment order being passed is in violation of the principle of natural justice and without giving adequate time and opportunity to the appellant ... fresh hearing denovo which shall be considered. The ld. CIT(A) is hereby directed to afford an opportunity of being heard to the assessee before conclusion of the proceedings. 6. In the result, the appeal of the assessee is allowed for statistical purpose. Order Pronounced in the Open Court

Sarfaraj M. Kucherawala, Ahmedabad vs. The ITO, Ward-1(3)(5) Now Ward- 1(1)(3), Ahmedabad

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

ITA 943/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad31 Jan 2024AY 2017-18

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 943/Ahd/2023 ("नधा"रण वष" / Assessment Year : 2017-18)

For Respondent: Shri Sushil Kumar Katiar, Sr. DR
Section 115BSection 144

facts and circumstances of the case, we in order to prevent the miscarriage of justice, find it fit and proper to render another opportunity of being heard to the assessee. Thus, we set aside the issue to the file of the Ld. AO with a direction upon him to adjudicate ... issue afresh upon providing opportunity of being heard to the assessee and upon considering the evidences on record or any other evidence which ITA No. 943/Ahd/2023 (Sarfaraj Maheboob Kucherawala vs. ITO) A.Y.– 2017-18 - 3 – the assessee may choose to file at the time of hearing of the matter

Uday Autolink Private Limited, Galaxycomplex, Naroda, Ahmedabad vs. DCIT, Circle-4(1)(1), Ahmedabad, Pratyakshakar Bhawan, L Colony, Ambawadi

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

ITA 935/AHD/2023[2015-16]Status: DisposedITAT Ahmedabad31 Jan 2024AY 2015-16

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 935/Ahd/2023 ("नधा"रण वष" / Assessment Year : 2015-16) Uday Autolink Private Dcit बनाम/ Limited Circle-4(1)(1), Ahmedabad Vs. F-14, Galaxy Complex, Opp. Galaxy Cinema, Naroda, Ahmedabad "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabcu3260E (Appellant) .. (Respondent) Shri Parin S Shah, A.R. अपीलाथ" ओर से /Appellant By : ""यथ" क" ओर से/Respondent By : Shri Sushil Kumr Katiar, Sr. Dr Date Of Hearing 31/01/2024 Date Of Pronouncement 31/01/2024 O R D E R Per Ms. Madhumita Roy - Jm: The Instant Appeal Filed At The Instance Of The Assessee Is Directed Against The Order Dated 29.09.2023 Passed By The National Faceless Appeal Centre (Nfac), Delhi Under Section 250 Of The Act For Assessment Year 2015-16. 2. The Ld. Cit(A) Has Rejected The Appeal Filed By The Assessee Since The Appeal Was Barred By Limitation For 25 Days. Before Us, The Application For Condonation Of Delay Was Also Filed Which Was Also Filed Before The Ld. Cit(A). Upon Perusal Of The Same, We

For Respondent: Shri Sushil Kumr Katiar, Sr. DR
Section 250

adduced by the assessee before him at the time of hearing of the matter. Ld. CIT(A) is also directed to give further opportunity of being heard to the assessee and to pass a reasoned order strictly in accordance with law. 3. In the result, the appeal preferred

The ACIT, Circle-1(1)(1), Vadodara vs. Dakshin Gujarat Vij Company Ltd., Surat

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

ITA 405/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad31 Jan 2024AY 2018-19

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 32(1)(iia)

Capital Grant and subsidies and consumers contribution made by the assessee and pass orders in accordance with law upon granting a reasonable opportunity of being heard to the assessee. This ground of appeal preferred by the Revenue is allowed for statistical purposes.” 5.2. The Ld. CIT DR appearing

The ACIT, Circle-1(1)(1), Vadodara vs. Dakshin Gujarat Vij Company Ltd., Surat

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

ITA 404/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad31 Jan 2024AY 2017-18

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 32(1)(iia)

Capital Grant and subsidies and consumers contribution made by the assessee and pass orders in accordance with law upon granting a reasonable opportunity of being heard to the assessee. This ground of appeal preferred by the Revenue is allowed for statistical purposes.” 5.2. The Ld. CIT DR appearing

Shree Patanwada Bha vs. Ar Samaj Bahucharaji Dahrmashala Trust, Patanvs.the CIT- Exemption, Ahmedabad

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

ITA 394/AHD/2023[NA]Status: DisposedITAT Ahmedabad31 Jan 2024

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 394/Ahd/2023 Shree Patanwada Cit(Exemption) बनाम/ Bhavsar Samaj Ahmedabad Vs. Bahucharaji Dharmashala Trust Mangal Bhuvan, Chanasma Station Road, Bhavsar Eta, Chanasma, Patan, Gujarat - 384220 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aagts3033F (Appellant) .. (Respondent) Shri Jimi Patel, A.R. अपीलाथ" ओर से /Appellant By : ""यथ" क" ओर से/Respondent By : Shri Kamlesh Makwana, Cit Dr Date Of Hearing 31/01/2024 Date Of Pronouncement 31/01/2024 O R D E R Per Ms. Madhumita Roy - Jm: The Instant Appeal Filed At The Instance Of The Assessee Is Directed Against The Order Dated 17.03.2023 Passed By The Cit(E) Ahmedabad, Under Section 80G(5) Of The Act.

For Respondent: Shri Kamlesh Makwana, CIT DR
Section 80GSection 80G(5)

make it clear that all points relating to the issue are kept open for the Ld. CIT(E) to decide upon granting 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

Ajramar Active Assort Trust, Ahmedabad vs. The CIT- Exemption, Ahmedabad

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

ITA 376/AHD/2023[NA]Status: DisposedITAT Ahmedabad31 Jan 2024

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 376/Ahd/2023 Ajramar Active Assort The Cit(Exemption) बनाम/ Trust Ahmedabad Vs. Sanand Circle S. G. Highway, Ahmedabad Gujarat - 382210 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaita5998F (Appellant) .. (Respondent) Shri Mehul Thakker, A.R. अपीलाथ" ओर से /Appellant By : ""यथ" क" ओर से/Respondent By : Shri Kamlesh Makwana, Cit Dr Date Of Hearing 31/01/2024 Date Of Pronouncement 31/01/2024 O R D E R Per Ms. Madhumita Roy - Jm: The Instant Appeal Filed At The Instance Of The Assessee Is Directed Against The Order Dated 18.03.2023 Passed By The Cit(E) Ahmedabad, Under Section 80G(5) Of The Act.

For Respondent: Shri Kamlesh Makwana, CIT DR
Section 43Section 80GSection 80G(5)

adjudication of the same de novo keeping in view the provision of Section 80G(5B) of the Act and upon granting an opportunity of being heard to the assessee and considering the evidence on record or any other evidence which the assessee may choose to file at the time

Sandhia Alias Shelan Mata Trust, Banaskantha vs. The CIT- Exemption, Ahmedabad

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

ITA 370/AHD/2023[NA]Status: DisposedITAT Ahmedabad31 Jan 2024

Bench: SHRI WASEEM AHMED (Accountant Member), Ms. MADHUMITA ROY (Judicial Member)

For Respondent: Shri Kamlesh Makwana, CIT DR &
Section 12ASection 143(3)

adduced by the assessee before him at the time of hearing of the matter. Ld. CIT(E) is also directed to give further opportunity of being heard to the assessee and to pass a reasoned order strictly in accordance with law. 7. In the result, the appeal preferred

Shree Kalyan Kelvani Uttejak Mandal, Mehsana vs. The CIT (Exemption), Ahmedabad

In the result, the appeal filed by the Assessee is hereby allowed for statistical purpose

ITA 332/AHD/2023[NA]Status: DisposedITAT Ahmedabad31 Jan 2024

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 12A

facts and circumstances of the case, in order to prevent miscarriage of justice, we find it fit and proper to provide one more opportunity of being heard to the assessee in support of its case for registration of the Trust u/s. 12AB of the Act. Therefore we dispose of this ... appeal by restoring this issue to the file of the Ld. CIT(E) with a direction upon him to provide further opportunity of being heard to the assessee and consider the documents, evidences which the assessee would file as per the notice issued by the Ld. CIT(E). Upon considering

Dakshin Gujarat Vij Company Limited, Surat vs. The Dy. CIT, Circle-1(1)(1), Vadodara

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

ITA 331/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad31 Jan 2024AY 2018-19

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 32(1)(iia)

Capital Grant and subsidies and consumers contribution made by the assessee and pass orders in accordance with law upon granting a reasonable opportunity of being heard to the assessee. This ground of appeal preferred by the Revenue is allowed for statistical purposes.” 5.2. The Ld. CIT DR appearing