DCIT v. Saroj Kumar Poddar (2021) 191 ITD 660 / 90 ITR 223/ 203 DTR 81 (Kol.)(Trib.)

S. 254(1) : Appellate Tribunal-Powers-Pandemic-Request for an adjournment of six months was rejected-Directed to fix the hearing on 24-5-2021.

Held that both parties  were citing pandemic  as reason for either early disposal of matter or for seeking postponement of adjudication of matter and present request was made by department for an adjournment for a further period of six months after three adjournments, department’s present request was highly unreasonable and unwarranted.  Tribunal held that request for adjournment on specious plea of general condition prevailing in this country, could not be granted.  (AY. 2014-15)