ABDUL WAHB,JAIPUR vs. ITO WARD 5(1), JAIPUR, JAIPUR
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal noted that the CIT(A) had partly allowed the appeal. However, the assessee did not file any written submissions or documentary evidence countering the CIT(A)'s order. Therefore, the Tribunal had no option but to confirm the order of the CIT(A).
What were the facts?
The assessee filed an appeal against the order of the CIT(A) for the assessment year 2017-18. During the hearing, the assessee's AR sought adjournment via email but did not provide a specific reason. The adjournment application was rejected.
What were the issues?
Whether the appeal of the assessee should be dismissed due to the absence of specific reasons for adjournment and lack of counter-evidence against the CIT(A)'s order.
Which sections of the Income-tax Act were involved?
Income Tax Act
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, JAIPUR BENCHES, ‘’SMC” JAIPUR
Before: Hon’ble SHRI SANDEEP GOSAINvk;dj vihy la-@ITA No.865/JP/2024
ORDER
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