ASHOK KUMAR AGARWAL,DIBRUGARH vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, DIBRUGARH

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ITA 34/GTY/2019Status: DisposedITAT Guwahati17 June 2020AY 2012-132 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that no one appeared for the assessee despite a letter being filed. In the absence of the assessee's representation, the appeal could not be adjudicated on merits.

What were the facts?

The assessee's appeal for AY 2012-13 was against an order passed by the CIT(A), which arose from an assessment order under Section 147/143(3). No one appeared on behalf of the assessee during the hearing.

What were the issues?

The primary issue was the non-appearance of the assessee before the Tribunal for the adjudication of the appeal.

Which sections of the Income-tax Act were involved?

Section 147,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, GAUHATI ‘E’COURT, AT KOLKATA

Before: SHRI A. T. VARKEY, JM &DR. A.L.SAINI, AM

For Respondent: Shri Rockcin Saikia, JCIT, Sr. DR
Hearing: 03/06/2020Pronounced: 17/06/2020

आदेश / O R D E R Per Dr. A. L. Saini:

1.

The captioned appeal filed by the assessee, pertaining to assessment year 2012-13, is directed against the order passed by the Commissioner of Income Tax (Appeal)-Dibrugarh, in appeal no. CIT(A), Dibrugarh/10028/2017-18, which in turn arises out of an assessment order passed by the Assessing Officer u/s 147 / 143(3) of the Income Tax Act, 1961 (in short the ‘Act’) dated 06/11/2017.

2.

None appeared on behalf of the assessee but a letter was filed by the assessee before the Registrar of ITAT dated 19.05.2020 stating that the assessee had opted

2 Ashok Kumar Agarwal Assessment Year:2012-13 for Vivaad Se Vishwaas scheme therefore he wanted to withdraw the appeal. The application of the assessee to withdraw the appeal is reproduced below: “With reference to above I want to submit that I have opted for Vivaad se Vishwaas Scheme in case of the assessment order appealed against for A.Y. 2012-13. Therefore, I want to withdraw my appeal for the A.Y. 2012-13. Kindly do the needful at your end.”

We have heard ld. DR for the revenue and since the ld. D.R. did not raise any objection therefore we dismiss this appeal as withdrawn.

3.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

Order pronounced in the Court on 17.06.2020

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