ABDUL WAHB,JAIPUR vs. ITO WARD 5(1), JAIPUR, JAIPUR
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.
Held
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).
Key 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.
Sections Cited
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
PER: SANDEEP GOSAIN, JM This appeal filed by the assessee is directed against order of the ld. CIT(A) dated 30-04-2024, National Faceless Appeal Centre, Delhi [ hereinafter referred to as (NFAC) ] for the assessment year 2017-18 raising grounds of appeal at Form No. 36. 2.1 During the course of hearing, it is noticed that none appeared on behalf of the assessee except filing an adjournment application on behalf of the ld. AR of the assessee through E-Mail expressing his inability to attend the case on the date of hearing. The Bench took into consideration the adjournment application but found
2 Order pronounced in the open court on 20 /08/2024. (Sandeep Gosain) U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 20 /08/2024 *Mishra आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू
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