Swati Kushwah vs. ITO ward 3(5) Indore

Parties Involved

Facts Summary

The appeal by the assessee, Swati Kushwah, is directed against the order dated 27.02.2024 of the Commissioner of Income Tax (Appeal) National Faceless Appeal Centre (NFAC) Delhi, for the Assessment Year 2017-18. The assessee did not appear for the hearing despite the adjournment granted at the request of the parties. The Commissioner of Income Tax (Appeal) dismissed the appeal for non-prosecution. The assessee's conduct, as inferred from the records, indicates a lack of interest in prosecuting the appeal. The notices were issued during the Covid-19 pandemic period, and the appeal was decided after three years from the last date of hearing without issuing any fresh notice to the assessee.…

Legal Issues

• 1. Whether the appeal was effectively prosecuted by the assessee.
• 2. Whether the order passed by the Commissioner of Income Tax (Appeal) is in accordance with the provisions of the Act.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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