What did the Tribunal hold?

The Tribunal dismissed the appeal with a condition. The appeal would be restored if the assessee's application under the Vivad Se Vishwas Scheme was rejected.

The assessee filed an appeal against the CIT(A)'s order. The assessee opted for the Vivad Se Vishwas Scheme 2020 and sought an adjournment. No one appeared on behalf of the assessee.

What were the issues?

Whether the appeal should be dismissed as not pressed due to the assessee opting for a settlement scheme, with a provision for restoration.

Kavita Shah Gupta vs I.T.O., Ward-37(2) | ITAT Kolkata 2021

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.

KAVITA SHAH GUPTA,KOLKATA vs. I.T.O.,WARD-37(2), KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

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