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…