CIT(A) Ignores Adjournment Request: ITAT Restores Appeal Citing Violation of Principles of Natural Justice [Read Order]

The Tribunal held that failure to consider an adjournment request without informing the assessee constitutes a violation of the principles of natural justice and restored the matter for fresh adjudication
ITAT Appeal - CIT(A) Order - Income Tax Tribunal - taxscan

The Raipur Bench of the Income Tax Appellate Tribunal (ITAT) restored the matter observing that the Commissioner of Income Tax (Appeals) [CIT(A)] passed an ex-parte order without providing an effective opportunity of hearing. Kamna Jain (assessee) had filed her return of income for the Assessment Year 2012–13 declaring an income of Rs. 3,06,000. Based on…

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