9911796707
TMI Blog2022 (9) TMI 1494X X X X Extracts X X X X X X X X Extracts X X X X ..... 31, 2022 because of ill health of the appellant and this aspect ought to have been considered by the tribunal and a more liberal approach could have been adopted. Further, the learned advocate appearing for the appellant sought to canvas various grounds on the merits of the matter. In our considered view, the appeal being of the year 2021 and it appears that on the first hearing date, that is, 31st January, 2022 adjournment was sought for on the ground of ill health of the appellant. However, there is no medical certificate produced before us to justify such a stand. We are of the view that since the alternative remedy available to the assessee before the learned tribunal is an effective and efficacious remedy more particularly because t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ITA No.514/Kol/2021 for the assessment years 2018-19 and 2019-20. We have heard Mr. Anirudhya Dutta, learned Advocate for the appellant and Ms. Smita Das De, learned standing counsel for the respondent. The assessee has raised the following substantial questions of law for consideration: i) Whether the Tribunal was justified in law in disregarding the application made by the Appellant for adjournment of the hearing on January 31, 2022 and in proceeding with an ex parte hearing without giving the appellant an opportunity of being heard while passing the impugned order against the mandate of section 254 of the Income Tax Act, 1961? ii) Whether the Tribunal was justified in ignoring the provisions of section 205 of the Income ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... could have been adopted. Further, the learned advocate appearing for the appellant sought to canvas various grounds on the merits of the matter. In our considered view, the appeal being of the year 2021 and it appears that on the first hearing date, that is, 31st January, 2022 adjournment was sought for on the ground of ill health of the appellant. However, there is no medical certificate produced before us to justify such a stand. Nevertheless, we are of the view that since the alternative remedy available to the assessee before the learned tribunal is an effective and efficacious remedy more particularly because the learned tribunal is the last fact finding forum in the hierarchy of the authorities, therefore, we are of the view that one ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
