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.