Pawan Kumar Singhal v. ACIT

108 Taxmann.com 548High Court2019#9208 most cited

What is Pawan Kumar Singhal v. ACIT authority for?

The Commissioner (Appeals) cannot dismiss an assessee's appeal for non-prosecution or non-appearance without deciding the appeal on its merits through a speaking order that outlines the points of determination, the decision, and the reasoning. The CIT(A) must adjudicate the appeal and cannot avoid addressing the merits.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2020 to 2025.

Also referred to as

Pawan Kumar Singhal · ACIT · 108 Taxmann.com 548 · Commissioner Appeals · Section 250 · Section 251 · dismissal in limine · non-prosecution · non-appearance · speaking order · decide on merits · appeal dismissal

Issues it is cited on

Judgments citing Pawan Kumar Singhal v. ACIT

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

…ay HC),  Roadmaster Industries of India (P) Ltd. Vs. I.AC [2006] 156 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 t…

Pawan Kumar Singhal v. ACIT (108 Taxmann.com 548) — Cited in 12 Judgments | BharatTax