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2014 (7) TMI 341 - ITAT MUMBAIAdjournment application – Held that:- It is important to ascertain as to whether on the date when CIT(A) proceeded to decide the appeal filed by the assessee, whether there is default on the part of the assessee for non-representation - According to the adjournment application assessee has sought adjournment in respect of both the appeals - the assessee deserves to be heard by CIT(A) – thus, the order of the CIT(A) is set aside and the matter is remitted back with a direction to re-adjudicate after giving the assessee a reasonable opportunity of hearing – Decided in favour of Assessee.
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