Order passed by CIT(A) without considering adjournment request not tenable: ITAT Raipur

Smt. Kamna Jain Vs ITO (ITAT Raipur) ITAT Raipur held that passing of order by CIT(A) without considering adjournment request of the assessee is not justifiable in law. Accordingly, matter restored back to CIT(A) to re-adjudicate the same after affording reasonable opportunity of being heard. Facts- The assessee had filed her return declaring an income of Rs.3,06,000/-. Thereafter, AO based on information that the assessee had made cash deposits of Rs.20,00,000/- in her bank account, initiated proceedings u/s. 147 of the Act. Notice u/s. 148 of the Act, dated 29.02.2019 was issued to the asses...