ITAT Sets Aside CIT(A)’s Order for not providing fair & reasonable opportunity

Rajesh Kumar Tiwari Vs ITO (ITAT Raipur)

In the present case, Admittedly, in view of the aforesaid submissions of the assessee, it is emanating that the order of Ld. CIT(A) was under part consideration of the contentions raised by the assessee and the facts / submissions made by the assessee before him. Apparently, Ld. CIT(A) had not considered the adjournment request of the assessee neither additional submission nor legal grounds / additional grounds assailed by the assessee. Under such facts and circumstances, we are of the considered view that the assessee was not afforded with

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