“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

Rajeshwar Prasad(HUF), Patna vs. ACIT, Central Circle-1, Patna

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

ITA 6/PAT/2022[2005-06]Status: DisposedITAT Patna31 May 2023AY 2005-06

Bench: Shri Rajpal Yadav, Vice- & Dr. Manish Borad

Section 153ASection 153CSection 234ASection 250

facts and in the circumstances of the appellant’s case. (3) That the Ld. CIT (Appeal)-III’s action of not providing proper opportunity of being heard and dismissing the appeal on the basis that “the appellant is not interested to prosecute the appeal. Hence the appeal filled ... conforming the charge u/s 234A, 234B and 234C of the Income Tax Act, 1961. (7) That the appellant must be provided proper opportunity of being heard and in view of the principles of natural justice to set aside the impugned order passed u/s 250 of the Income

Rajeshwar Prasad(HUF), Patna vs. ACIT, Central Circle-1, Patna

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

ITA 5/PAT/2022[2004-05]Status: DisposedITAT Patna31 May 2023AY 2004-05

Bench: Shri Rajpal Yadav, Vice- & Dr. Manish Borad

Section 153ASection 153CSection 234ASection 250

Aggarwal Hotels Pvt Ltd, Delhi vs. ACIT, Circle1(1), Delhi

In the result, the Appeal of the assessee is partly allowed for statistical

ITA 2756/DEL/2022[2019-20]Status: DisposedITAT Delhi31 May 2023AY 2019-20

Bench: Shri Anil Chaturvedi & Shri Yogesh Kumar U.S.

For Appellant: Department by: Shri Kanv Bali, Sr. DRFor Respondent: Shri Kanv Bali, Sr. DR

Section 139(1)Section 143(1)Section 32Section 36(1)Section 43B

other two additions which are the subject matter of Ground No. 2 & 4, the CIT(A) has not given proper opportunity of being heard to the assessee and the order of the CIT(A) has been passed in violation of principals of natural justice. 6. The Ld. DR justified

Urvashi Narain, Usa vs. ITO, Ward Int. Taxation 2(1)(2), Delhi

In the result, the appeal is allowed as indicated above

ITA 1889/DEL/2022[2017-18]Status: DisposedITAT Delhi31 May 2023AY 2017-18

Bench: Shri G.S. Pannu & Shri Saktijit Deyassessment Year: 2017-18

Section 142(1)Section 143(3)Section 144CSection 144C(1)Section 144C(13)

section 144C, the 7 Assessing Officer is required to complete the assessment in conformity with such directions without providing any further opportunity of being heard to the assessee within the prescribe3d time period. Thus, under the scheme laid down in section 144C of the Act, the DRP can issue directions

Avantha Realty Ltd. (Previously Known As Venue Financial Service Limited), Haryana vs. DCIT, Circle 17(1), Delhi

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

ITA 162/DEL/2022[2010-11]Status: DisposedITAT Delhi31 May 2023AY 2010-11

Bench: Shri Anil Chaturvedi & Shri Yogesh Kumar U.S.

For Appellant: Department by: Shri Kanv Bali, Sr. DRFor Respondent: Shri Kanv Bali, Sr. DR

Section 43(5)Section 73

erred in passing the impugned appellate order in complete contravention of the principles of natural justice, i.e., without providing a reasonable and proper opportunity of being heard to the assessee. 1.1 That on the facts and in the circumstances of the case, the CIT(A) grossly erred in passing ... during the period of COVID-19 pandemic hugely prevailing in Delhi NCR area, i.e., on 30.07.2020 and without giving a physical/ virtual/ online opportunity of being heard to the assessee. 1.3 That on the facts and in the circumstances of the case, the CIT(A) grossly erred in passing

Ayush Add Com Pvt Ltd, New Delhi vs. ITO Ward - 3(4), New Delhi

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

ITA 6853/DEL/2019[2011-12]Status: DisposedITAT Delhi31 May 2023AY 2011-12

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.6853/Del/2019 िनधा"रणवष"/Assessment Year:2011-12 बनाम Ayush Add Com Pvt. Ltd., Ito 124, Rajdhani Enclave, Vs. Ward 3(4) Pitampura, New Delhi. New Delhi. Pan No. Aaeca8114G अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 69C

appeal is restored to the file of the AO with a direction to examine afresh in accordance with law after providing adequate opportunity of being heard to the assessee. 6. In the result, appeal of the assessee is allowed for statistical purpose. Order pronounced in the open court

ITO, Ward-1(1), `Ghaziabad vs. Anil Kumar, Ghaziabad

In the result, the Appeal filed by the Revenue is allowed for statistical

ITA 6827/DEL/2019[2015-16]Status: DisposedITAT Delhi31 May 2023AY 2015-16

Bench: Shri Anil Chaturvedi & Shri Yogesh Kumar U.S.

For Appellant: Department by: Shri Kanv Bali, Sr. DRFor Respondent: Shri Kanv Bali, Sr. DR

Section 10Section 143(3)Section 69

remanded to the file of CIT(A), Ghaziazbad to decide the Appeal filed by the assessee afresh in accordance with law after providing opportunity of being heard to the assessee. Ordered Accordingly. 5 ITO Vs. Sh. Anil Kumar, Ghaziabad 8. In the result, the Appeal filed by the Revenue

Sushila Goyal, New Delhi vs. ITO Ward 22(3), New Delhi

In the result, appeal of the assessee is allowed

ITA 3012/DEL/2019[2014-15]Status: DisposedITAT Delhi31 May 2023AY 2014-15

Bench: Sh. Anil Chaturvedi & Sh. Chandra Mohan Gargsushila Goyal Vs. Ito Flat No.4, Rr Apartments Ward – 22(3), 3-4, Mangalpuri, Mehrauli New Delhi New Delhi – 110 030 Pan No. Ajspg 2559 B (Appellant) (Respondent) Assessee By Shri Ajit Gandhi, C.A. Revenue By Shri Pankaj Khanna, Sr. D.R. Date Of Hearing: 28.02.2023 Date Of Pronouncement: 31.05.2023

Section 143(3)Section 271Section 271(1)(c)

Income Tax Act, 1961 without appreciating that the order passed by Ld AO was in absence of granting proper opportunity of being heard to appellant. 3. That the learned Commissioner of Income Tax (Appeals)-25, has erred both in law and on facts in confirming penalty of Rs.1

DCIT, Circle-1(1), Gurugram vs. Abidi Yahiya Syed, Gurugram

In the result, appeal of the Revenue is partly allowed for

ITA 1746/DEL/2019[2014-15]Status: DisposedITAT Delhi31 May 2023AY 2014-15

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.1746/Del/2019 िनधा"रणवष"/Assessment Year:2014-15 बनाम Dcit Abidi Yahiya Syed Circle 1(1) Vs. N-5/18, First Floor, Dlf Phase- Gurgaon, Haryana. 2, Gurgaon, Haryana. Pan No. Aaapg2554K अपीलाथ" Appellant ""यथ"/Respondent

Section 194CSection 37Section 40

Thus, the same is set aside to the file of the AO for denovo examination in accordance with law after providing adequate opportunity of being heard to the assessee. 6. The second ground of appeal is relating to deletion of addition made on account of offsite/event expenses disallowed ... aside the issue to the file of the AO to examine the issue thoroughly in accordance with law after providing adequate opportunity of being heard to the assessee. Ground nos. 1 & 2 are allowed for statistical purposes. 8. The last ground of appeal is in respect of deletion of addition

Sri Rajarajeswari Charitable Trust, Guntur vs. Income Tax Officer (Exemptions), Guntur

In the result, all the appeals filed by the assessee are allowed for statistical purpose

ITA 116/VIZ/2023[NA]Status: DisposedITAT Visakhapatnam31 May 2023

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.113/Viz/2023 (ननधधारण वर्ा / Assessment Year :-Na-) Nagarjuna Cultural Centre Vs. Income Tax Officer D.No.5-21-34, 2/14, Brodipet (Exemptions) Guntur Guntur [Pan : Aaatn4932A] आयकर अपील सं./I.T.A.No.114/Viz/2023 & 115/Viz/2023 (ननधधारण वर्ा / Assessment Year :-Na-) Polisetty Somasundaram Charities D.No.20-1-23, Sambasivapet 2Nd Lane, Guntur [Pan :Aaatp6658D] Income Tax Officer Vs. (Exemptions) Polisetty Somasundaram & Nagaratnamma Charities Guntur D.No.8-24-31, Mangalagiri Road Guntur [Pan :Aaatp2947H] आयकर अपील सं./I.T.A.No.116/Viz/2023 (ननधधारण वर्ा / Assessment Year :-Na-) Sri Rajarajeswari Charitable Trust Vs. Income Tax Officer D.No.8-24-31 (Exemptions) Mangalagiri Road Guntur Guntur [Pan : Aalts2354L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri M.N.Murthy Naik, Cit(Dr) सुनवधई की तधरीख / Date Of Hearing : 29.05.2023 घोर्णध की तधरीख/Date Of Pronouncement : 31.05.2023

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri M.N.Murthy Naik, CIT(DR)

Section 10ASection 12ASection 12A(1)(ac)

called for in the said notice. As there was no compliance from the assessee to the said notice, the assessee was given final opportunity of being heard on 04.01.2023 to submit the information. However, there was no response from the assessee and the assessee has not filed any information ... Ld.AR further submitted that the reply filed by the assessee on 02.12.2022 is not considered and therefore, pleaded to afford one more opportunity of being heard before the Ld.CIT(E) to substantiate it’s case. 4 I.T.A. No.113-116/Viz/2023 Polisetty Somasundaram Charities, Guntur & Others 6. Per contra, the Ld.DR submitted that

Polisetty Somasundaram& Nagaratnamma Charities, Guntur vs. Income Tax Officer(Exemptions), Guntur

In the result, all the appeals filed by the assessee are allowed for statistical purpose

ITA 115/VIZ/2023[NA]Status: DisposedITAT Visakhapatnam31 May 2023

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri M.N.Murthy Naik, CIT(DR)

Section 10ASection 12ASection 12A(1)(ac)

Polisetty Somasunddaram Charities, Guntur vs. Income Tax Officer(Exemptions), Guntur

In the result, all the appeals filed by the assessee are allowed for statistical purpose

ITA 114/VIZ/2023[NA]Status: DisposedITAT Visakhapatnam31 May 2023

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri M.N.Murthy Naik, CIT(DR)

Section 10ASection 12ASection 12A(1)(ac)

Kanti Lal Duggad, Raipur vs. Income Tax Officer, Ward-4(1), Raipur

In the result, the appeal filed by the assessee is allowed for statistical purposes in terms of the aforesaid observations

ITA 141/RPR/2023[2017-18]Status: DisposedITAT Raipur31 May 2023AY 2017-18

Bench: Shri Ravish Soodआयकर अपील सं./ Ita No.141/Rpr/2023 "नधा"रण वष" / Assessment Year : 2017-18 Kanti Lal Duggad 35/1008, Rms Colony, Tagore Nagar, Raipur (C.G.)-492 001 Pan : Agapd7948J .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-4(1), Raipur (C.G.). ……""यथ" / Respondent

For Appellant: Shri Nikhilesh Begani, CAFor Respondent: Shri Piyush Tripathi, Sr. DR

Section 143(2)Section 143(3)Section 147Section 148Section 250Section 69A

Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre ("the Ld.CIT(A)") is highly unjustified, bad in law, without providing reasonable opportunity of being heard, against the principles of natural justice and not in accordance with the provisions of law. Further, the Ld.CIT(A) has grievously erred in summarily ... aside his order with a direction to dispose off the same on merits. Needless to say, the CIT(Appeals) shall afford a reasonable opportunity of being heard to the assessee in the course of the de novo appellate proceedings. The grounds of appeal raised by the assessee are disposed

Yashasvi Parakh, Durg vs. Income Tax Officer, Ward-2(1), Bhilai, Durg

In the result, the appeal filed by the assessee is allowed for statistical purposes in terms of the aforesaid observations

ITA 140/RPR/2023[2014-15]Status: DisposedITAT Raipur31 May 2023AY 2014-15

Bench: Shri Ravish Soodआयकर अपील सं./ Ita No. 140/Rpr/2023 "नधा"रण वष" / Assessment Year : 2014-15 Yashasvi Parakh C/O. Shri Kantilal Parakh 66, Malviya Nagar, Durg (C.G.)-491 001 Pan : Bbspp0705K .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-2(1), Bhilai (C.G.) ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Piyush Tripathi, Sr. DR

Section 143(2)Section 143(3)Section 68

aside his order with a direction to dispose off the same on merits. Needless to say, the CIT(Appeals) shall afford a reasonable opportunity of being heard to the assessee in the course of the de novo appellate proceedings. The grounds of appeal raised by the assessee are disposed

The Kosamba Mercantile Co-Op. Bank Ltd., Surat vs. The Income Tax Officer, Ward - 1, Bardoli

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

ITA 201/SRT/2023[2011-12]Status: DisposedITAT Surat31 May 2023AY 2011-12

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.201/Srt/2023 Assessment Year: (2011-12) (Physical Hearing) The Kosamba Merchantile Co. Op. The Ito, Ward-1, Vs. Bank Ltd., Bardoli. 1, Shrinidhi, Zanda Chowk, Tarsadi, Kosamba, Surat - 394120 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabft4785E (Appellant) (Respondent)

Section 144Section 148

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 ... back to the file of Assessing Officer for de novo adjudication and pass a speaking order after affording sufficient opportunity of being heard to the assessee, who in turn, is also directed to contest his stand forthwith. Therefore, we deem it fit and proper to set aside the order

Hamilton Housewares Private Limited, Daman & Diu vs. Pr. Commissioner of Income Tax, Valsad

In the result, appeal filed by the assessee is allowed

ITA 163/SRT/2022[2017-18]Status: DisposedITAT Surat31 May 2023AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.163/Srt/2022 "नधा"रण वष"/Assessment Year: (2017-18) (Virtual Hearing) Hamilton Houseware Pvt. Ltd., Vs. The Pcit, Valsad. Plot No.49/50, Danydyog Industrial Estate, Piparia 396230, Dadra & Nagar Haveli. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcd1683Q

Section 115JSection 143(3)Section 263Section 35Section 80GSection 80I

section (2AB) of section 35 of the Act are fulfilled, pass an order in writing in Form No. 3CM : Provided that a reasonable opportunity of being heard shall be granted to the company before rejecting an application.] 9. From a plain reading of the aforesaid provision it is taken note

Vikas M Tulsian, Mumbai vs. K Madhusudan CIT (A)-44, Mumbai

In the result, appeal filed by the Assessee stands allowed for statistical purposes

ITA 1630/MUM/2020[2003-04]Status: DisposedITAT Mumbai30 May 2023AY 2003-04

Bench: Shri Narender Kumar Choudhryvikas M. Tulsian 95,96, Govt. Industrial Estate, Charkop, Kandivali (W), Maharashtra-400067. Mazgaon, Maharashtra-400010. Pan: Abrpt5825A ...... Appellant Vs. Cit(A)-44, Room No. 708, 7Th Floor, Kautilya Bhavan, C-41 To C-43, G Block Bandra Kurla Complex, Bandra (East), Mumbai-400051. ..... Respondent

For Appellant: NoneFor Respondent: Ms. Mini Vinod, DR

Section 12ASection 138Section 143(3)Section 147

inclined to remand the instant case to the file of Ld. Commissioner for decision afresh on merit, suffice to say by affording reasonable opportunity of being heard to the assessee. I also direct the assessee to co-operate with the appellate proceeding before the Ld. Commissioner and to file

Shri Jaswinder Singh, Tarn Taran vs. Income Tax Officer Ward-1 (2), Amritsar

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

ITA 56/ASR/2023[2011-12]Status: DisposedITAT Amritsar30 May 2023AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250

challenging therein the order 2 I.T.A. No. 56/Asr/2023 Jaswinder Singh v. ITO passed ex-parte qua the assessee u/s 250 without giving proper opportunity of being heard to the appellant. 2. At the outset, the ld. counsel for the assessee has submitted that the NFAC has erred on facts ... finding of the AO given in the assessment order passed u/s 144 of the Act ex-parte qua the assessee without giving proper opportunity of being heard. He contended that the appellant is a poor agriculturist having no other sources of income than the agriculture

Orange Business Services India Solutions Private Limited (Formerly Known As Equant Solutions India Private Limited), Gurgaon vs. ACIT, Circle-3(1), Gurgaon

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

ITA 2026/DEL/2022[2018-19]Status: DisposedITAT Delhi30 May 2023AY 2018-19

Bench: Shri Shamim Yahya & Shri Yogesh Kumar Us

For Appellant: Shri Rishabh Malhotra, ARFor Respondent: Shri Rajesh Kumar, CIT(DR)

Section 143(3)Section 144BSection 144CSection 144C(13)Section 92B

direction of the Tribunal (supra) in assessment year 2013-14. It is needless to mention that the assessee shall be afforded adequate opportunity of being heard. The grounds No. 3 to 3.9 of the appeal are accordingly allowed for statistical purposes. 3.2 Further, the ITAT’s order for Assessment Year ... ITes in segregated manner complying the direction of the ITAT in Assessment Year. Needless to say, that the assessee shall be provided adequate opportunity of being heard. 4.1 Appropos interest on receivables; the Transfer Pricing Officer noted that the examination of balance sheet reveals outstanding receivables thereby implying that

Cea Consultants Pvt Ltd, New Delhi vs. DCIT Central Circle-2 Noida, Uttar Pradesh

In the result, both the appeals are allowed for statistical purpose

ITA 1706/DEL/2022[2015-16]Status: DisposedITAT Delhi30 May 2023AY 2015-16

Bench: Sh. N. K. Billaiya & Sh. Anubhav Sharma

Section 153DSection 251(1)Section 68

files of the CIT(A). The CIT(A) is directed to decide the appeal afresh after affording a reasonable and sufficient opportunity of being heard to the assessee. 8. In the result, both the appeals are allowed for statistical purpose. 9. Decision announced in the open court on 30.05.2023. [ANUBHAV