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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 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.