Ms. Swati Pawa v. DCIT

103 Taxmann.com 300High Court2019#4330 most cited

What is Ms. Swati Pawa v. DCIT authority for?

The Commissioner (Appeals) may pass an order on the basis of material available on hand if the assessee fails to comply with notices despite sufficient opportunity. However, the Tribunal may restore appeals to the AO if similar cases on similar facts were restored.

27

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Also referred to as

Ms. Swati Pawa · section 143(3) · section 234A · section 234B · section 234C · section 250(1) · section 251(1) · non-speaking order · service of notice · Commissioner (Appeals) · opportunity of hearing · material on record

Issues it is cited on

Judgments citing Ms. Swati Pawa v. DCIT

SHRI SUDEEP KUMAR AGARWAL,SURAT vs. THE INCOME TAX OFFICER, WARD-6(4) NOW WARD-2(3)(4), SURAT

In the result, the appeal of the assessee for the assessment year under consideration / assessment years 2008-09 and 2009-10, in I

ITA 699/AHD/2016[2009-10]Status: DisposedITAT Surat15 Oct 2020AY 2009-10

Bench: Shri Pawan Singh, Hon'Ble & Shri Arjun Lal Saini, Hon'Bleआ.अ.सं./I.T.A No.699/Ahd/2016, िनधा"रण वष"/Assessment Year: 2009-10 (Virtual Court) Sudeep Kumar Agarwal, Vs. The Income Tax Officer, Prop. Of M/S.Shree Salasar Fabrics, Ward -6(4), Surat. D/41, 202 Akshar Township, New Jurisdiction: Pune Kumbhariya Road, Surat. The Income Tax Officer, Other Address: Ward-2(3)(4), Surat. 1012, Rohic A/C Market, Ring Road, Surat. [Pan: Agkpa 4478 L] अपीलाथ" / Appellant ""यथ"/Respondent Shri P.M. Jagasheth – Ca िनधा"रती क" ओरसे /Assessee By Smt. Anupama Singla – Sr.Dr राज"व क" ओर से /Revenue By सुनवाईक"तारीख/ Date Of Hearing: 15.10.2020 15.10.2020 उ"ोषणाक"तारीख/Pronouncement On: आदेश /O R D E R Per Pawan Singh, Jm: 1. This Appeal By The Assessee Is Directed Against The Order Of Ld. Commissioner Of Income Tax(Appeals)-1 [“Cit(A)” ], Surat Dated 26.02.2016, Which In Turn Arises From The Assessment Order Dated 31.03.2009 Passed Under Section 144 R.W.S 147 Of Income-Tax Act (Act) For Assessment Year 2009-10. 2. Grounds Raised By The Assessee Read As Under: On The Circumstances Of The Case As Well As Law On The Subject, The Learned “1. Commissioner Of The Income Tax (Appeals) Has Erred In Confirming The Action Of The Assessing Officer In Reopening The Assessment U/S.147 Of The I.T. Act, 1961 & Issuing Notice U/S.148 Of The Income Tax Act, 1961. Sudeep Kumar Agarwal Vs. Ito, Ward-6(4) Surat

Section 142(1)Section 144Section 147Section 148Section 69

…Taxman 351 (Punjab& Haryana HC),  Shri Jitendra N TalpadaVs. ITO [2020] ITL 61 (ITAT, AHD.),  Dynamic Process Pvt Ltd. Vs. ACIT; ITA No. 768/Kol/2012,  Pawan Kumar SinghalVs. ACIT [2019] 108 Taxmann.com 548 (Delhi – Trib.) and  SWATI PAWA VS. DCIT; [2019] 103 Taxmann.com 300 (Delhi- Trib.). 9. On the other hand, the ld.Sr.DR supported the order of ld.CIT(A). The ld.Sr.DR submitted that despite granting sufficient opportunity, assessee failed to comply with the notices of ld. CIT(A). The ld. CIT(A) has no option except to pass the order on the basis of material available on hand. On confronting with the order…

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