Ex Parte ITAT Order Set Aside for Lack of Reasons on Denying Adjournment

Ashok Kumar Agarwal Vs ACIT (Allahabad High Court) The appeal under Section 260A of the Income Tax Act, 1961 was filed against an order of the Income Tax Appellate Tribunal (ITAT), Agra Bench, which had allowed two revenue appeals ex parte for AY 2015-16—one concerning the assessment and the other relating to penalty. The appellant challenged the Tribunal’s order on two grounds: first, whether the Tribunal was justified in rejecting the appellant’s second adjournment request for the hearing on 19.05.2025, thereby passing an ex parte order allegedly in violation of natural justice; and se...