https://www.taxtmi.com/caselaws?id=770052 ITAT Raipur restored appeal to CIT(A) files after finding dismissal for non-prosecution was improper. The assessee had requested adjournments for hearings scheduled on 03.11.2022, 14.01.2024, and 07.11.2024, but CIT(A) dismissed the appeal without considering the adjournment applications. ITAT held that reasonable opportunities were not afforded to the assessee since adjournment requests were not properly considered. The matter was remanded to CIT(A) with directions to decide within three months, granting the assessee one final opportunity to present their case before the First Appellate Authority. en-us Fri, 21 Mar 2025 00:00:00 +0530 Tue, 06 May 2025 09:58:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770052 ITAT Raipur restored appeal to CIT(A) files after finding dismissal for non-prosecution was improper. The assessee had requested adjournments for hearings scheduled on 03.11.2022, 14.01.2024, and 07.11.2024, but CIT(A) dismissed the appeal without considering the adjournment applications. ITAT held that reasonable opportunities were not afforded to the assessee since adjournment requests were not properly considered. The matter was remanded to CIT(A) with directions to decide within three months, granting the assessee one final opportunity to present their case before the First Appellate Authority. Case-Laws Income Tax Fri, 21 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770052