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Income Tax Appellate Tribunal, DELHI BENCH, ‘B’: NEW DELHI
Before: SMT. DIVA SINGH & SHRI PRADIP KUMAR KEDIA
ORDER PER DIVA SINGH, JM,
The present appeal has been filed by the assessee wherein the correctness of the order dated 13.01.2020 of CIT(A)-3, New Delhi pertaining to 2011-12 assessment year is assailed. At the time of hearing, an adjournment was moved on behalf of the assessee. Considering the fact that the impugned order is ex-parte order, it was passed over.
In the next round, the Ld. AR was required to address why the assessee remained unpresented before the Ld. CIT(A) on the specific date.
Attention of the Ld. AR was invited to the following ground raised in the appeal.
“1. That the order dated 13.01.2020 passed u/s 250 of the Act by the Ld. Commissioner of Income-Tax (Appeals)-03, New Delhi is against law and facts on the file in as much as he was not justified in passing the order and dismissing the appeal without giving an opportunity of being heard to the Appellant Company on the ground that, allegedly, it has not availed the opportunities provided to it and in particular holding that there was no compliance on 08.01.2020 whereas the fact of the matter is that a letter seeking adjournment was duly filed electronically.”
Mr. Lakshya Budhiraja, C.A. appearing on behalf of the assessee, stated his inability to address this fact and instead requested for adjournment. The said request was rejected, the reasons for rejection of the adjournment request are set-out hereinafter.