https://www.taxtmi.com/caselaws?id=445050 The ITAT Raipur held that CIT(A)'s failure to intimate the rejection of adjournment request to the assessee violated principles of natural justice. The assessee was deprived of opportunity to defend his case as the appeal was disposed of without his knowledge or participation. The tribunal found this procedural lapse denied the assessee's fundamental right to be heard before the first appellate authority. Consequently, the matter was restored to CIT(A) with directions to re-adjudicate after providing reasonable opportunity of hearing to the assessee. en-us Wed, 18 Oct 2023 00:00:00 +0530 Mon, 30 Oct 2023 08:50:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445050 The ITAT Raipur held that CIT(A)'s failure to intimate the rejection of adjournment request to the assessee violated principles of natural justice. The assessee was deprived of opportunity to defend his case as the appeal was disposed of without his knowledge or participation. The tribunal found this procedural lapse denied the assessee's fundamental right to be heard before the first appellate authority. Consequently, the matter was restored to CIT(A) with directions to re-adjudicate after providing reasonable opportunity of hearing to the assessee. Case-Laws Income Tax Wed, 18 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445050