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2019 (6) TMI 161 - AT - Income TaxAdjournment applications - reasonable cause - CIT-(A) fixed the hearing of the appeals on 8 occasions, out of which on 7 occasions the adjournment applications were filed and granted adjournments on 6 occasions but refused to grant the adjournment on last occasion i.e. 20.11.2018 - contesting election of Central Council of ICAI - HELD THAT:- We note that though sufficient opportunities were granted by the ld. CIT (A) to the assessees for presenting their cases, however, when the assessee has explained a reasonable cause for not appearing on 20.11.2018 and also filed an application in advance wherein it was stated that the ld. A/R of the assessees was contesting election of Central Council of ICAI scheduled for 8th & 9th December, 2018, then one more opportunity ought to have been granted by the ld. CIT (A). Having considered the facts and circumstances of the case as well as in the interest of justice, we grant one more opportunity to the assessee's subject to cost of ₹ 2500/- each and set aside the matters to the record of the ld. CIT (A) for deciding the same afresh after hearing the assessee's. The assessee's are also directed not to take any further adjournment before the ld. CIT (A). - Assessee appeals are allowed for statistical purposes.
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