Adjournments cannot be granted routinely but in view of the prevailing situation and the impact of COVID-19, a last chance/adjournment was granted to the Revenue. Adjournment of six months to be granted to the Revenue was rejected. (AY. 2014-2015)
DCIT v. Saroj Kumar Poddar (2021) 212 TTJ 250 / 90 ITR 223 / 203 DTR 81 (Kol.) (Trib.)
S. 254(1) : Appeal to Appellate Tribunal-Powers-Request for adjournments of six months on account of COVID-19 pandemic was rejected-Lat opportunity was granted.