INDER CHAND SAND(HUF),SILCHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- SILCHAR, SILCHAR

ITA 50/GTY/2020Status: DisposedITAT Guwahati16 March 2021AY 2015-162 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeal with a condition. The appeal would be restored if the assessee could not resolve the dispute through the "Vivad Se Vishwas Scheme".

What were the facts?

The assessee filed an appeal against the CIT(A)'s order. The assessee did not appear for the hearing and had applied for adjournment to avail the "Vivad Se Vishwas Scheme 2020".

What were the issues?

Whether the appeal should be dismissed as not pressed due to the assessee opting for the "Vivad Se Vishwas Scheme".

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA BENCH “SMC” GAUHATI

Before: Shri Sanjay Garg

The present appeal has been preferred by the assessee against the order dated 29-11-2019 of the Commissioner of Income Tax (Appeals), Shillong [hereinafter referred to as ‘CIT(A)’].

2.

None has put in appearance on behalf of the assessee despite service of notice, hence, I proceed to dispose of this case ex parte qua the assessee after hearing the Ld.DR.

3.

The assessee has separately filed application for adjournment of this appeal as he is opting for availing the “Viviad Se Vishwas Scheme 2020” . However, in my view no useful purpose will be served on further lingering on the matter as the as

The order continues below.

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