Before passing any order provision of section 250(6) to be consider
Last updated: 27 July 2012
Court :
INCOME TAX APPELLATE TRIBUNAL
Brief :
At the time of hearing the ld. Counsel appearing on behalf of assessee has submitted a copy of the adjournment petition made before ld.CIT(A) dated 09.02.2011 and submitted that the ld. CIT(A)’s observations that no applications for adjournment were ever received is not correct. Therefore, he requested to restore the matter to the file of ld. CIT(A) and direct him to give a reasonable opportunity of being heard in order to controvert the findings of the AO.
Citation :
Shantilal Baid Kolkata (PAN: AEGPB 4098 F) (APPELLANT) -Versus- I.T.O., Ward-36(2) Kolkata (RESPONDENT)
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CS Bijoy
Published in Income Tax
Views : 1771
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