i would like to have your opinion/view of the view taken by the Honb'le Delhi ITAT. The adjournment application was rejected and dismissed the matter which has the exparte CIT(A) order. It was assured by the Hon'ble President of ITAT in the guidelines for hearing through video conferencing that no adverse action will be taken if the adjournment is sought one day before. All the guidelines were dully followed even though the adjournment was rejected. The bench did not even set aside the matter to CIT(A) as the CIT(A) order was an ex-parte order. The appellant attended the hearings before the CIT(A), he dismissed the matter within a period of 3 months in great haste. The ITAT has also passed this order in great haste while there was no hurry to dispose the matter in covid lockdown. In order to provide fair justice and as act of mercy, ITAT generally set asides the exparte order to the lower authorities. However, in this case the bench did not find any merit while the CIT(A) passed the ex parte order in just 3 herarings.
In this order, the bench also did not adjudicate the ground taken against section 148.
The DR even did not object the adjournment. The reason for seeking the adjournment before was that the Ld. AO refused to provide the assessment records.
ITAT is final fact finding authority, ITAT has power to direct the AO to produce assessment records. In this case the ITAT in utter haste decided the matter against the assessee instead the AO may be directed to produce the records as the AO refused to provide the records to the Assessee.
Covid is creating so much health and financial problems to all of us, and during this hard time bench has taken the most harsh view against the assessee. Even there is guidelines by the Hon'ble apex court of the country that no adverse order will be passed during covid if the counsel is not able to represent. But the Hon'ble bench didnot give any consideration to the guidelines of Hon'ble Supreme Court and Hon'ble President of ITAT.
JAWALA STRIPS & TUBES PRIVATE LIMITED ITA NO. 1681/DEL/2019
Please see the detailed facts in the attached file ITAT order and VC hearing guidelines also attached