Case Law Details
Shri Manoj Dewan Vs ACIT (ITAT Jaipur)
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 assessees subject to cost of Rs. 2500/- each and set aside the matters to the record of the ld. CIT (A) for deciding the same afresh after hearing the assessees. The assessees are also directed not to take any further adjournment before the ld. CIT (A).
FULL TEXT OF THE ITAT JUDGEMENT
These two related appeals by the assessees are directed against two separate orders of ld. CIT (A)-4, Jaipur both dated 27.11.2018 for the assessment years 2011-12 and 2014-15 respectively. The assessees have raised common grounds in these appeals. The grounds raised in appeal no. 30/JP/2019 are reproduced as under :-
1. On the facts & circumstances of the case & in law also ld. CIT (A) grossly erred in passing ex party appeal order whereas his office accepted adjournment application of assessee and ensured that new date of hearing will be intimated through new notice of
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