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Income Tax Appellate Tribunal, KOLKATA BENCH “SMC” KOLKATA
Before: Shri SANJAY GARG
आदेश /O R D E R The present appeal has been preferred by the assessee against the order dated 20.06.2019 of the Commissioner of Income-tax (Appeals)-11, Kolkata [hereinafter referred to as ‘CIT(A)’].
None appeared on behalf of the assessee despite issuance of notice, hence, I dispose of this case ex parte qua the assessee after hearing the Ld. DR.
The assessee has separately filed application for adjournment of this appeal as she is opting for availing the “Viviad Se Vishwas Scheme 2020”. However, in my Kavita Gupta Vs. ITO, Wd-37(2),Kol. Page 2 view no useful purpose will be seemed on further lingering on the matter as the assessee has opted for “Viviad Se Vishwas Scheme 2020”. In my view, the assessee can be given protection to the effect that if her application under the scheme is rejected by the authorities, this present appeal may be restored. The Ld. DR has no objection to this conditional withdrawal.