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

आदेश /O R D E R 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 assessee has opted for “Vivad Se Vishwas Scheme 2020”. In my view, the assessee can be given protection to the effect that if his application under the scheme is rejected by the authorities or otherwise the assessee remains unable to avail the benefit of the “Vivad A.Y. 2015-16 Inderchand Sand Page 2 Se Vishwas Scheme” the assessee will be at liberty to get this appeal restored. The Ld. DR has no objection to this conditional withdrawal. 4. After hearing the Ld. DR, I dismiss this appeal with the condition that the present appeal shall be restored in case the assessee remains unable to get his dispute resolved through “Viviad Se Vishwas Scheme 2020” .