What did the Tribunal hold?

The Tribunal decided to dismiss the appeal with a condition. The appeal would be restored if the assessee's application under the Vivad Se Vishwas Scheme was rejected by the authorities.

The assessee's appeal was listed for hearing, but no one appeared on behalf of the assessee. The assessee had applied for the Vivad Se Vishwas Scheme 2020.

What were the issues?

The primary issue was the assessee's non-appearance and their opting for the Vivad Se Vishwas Scheme, leading to a conditional dismissal of the appeal.

Palash Kumar Srivastava, Durgapur vs I.T.O., Ward-2(4), Durgapur | 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 27.04.2017 of the Commissioner of Income-tax (Appeals), Durgapur [hereinafter referred to as ‘CIT(A)’].

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.

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 “Viviad 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 Palash Kr. Srivastava Vs. ITO Wd-2(4), DGP Page 2 authorities, this present appeal may be restored. The Ld. DR has no objection to this conditional withdrawal.

PALASH KUMAR SRIVASTAVA,DURGAPUR vs. I.T.O.,WARD-2(4), DURGAPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

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