EAST INDIA MACHINE COMPANY,KOLKATA vs. ITO W-2, IMPHAL, IMPHAL, MANIPUR

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ITA 277/GTY/2024Status: DisposedITAT Guwahati26 August 2025AY 2019-20Bench: SHRI RAJESH KUMAR (Accountant Member), SHRI MANOMOHAN DAS (Judicial Member)2 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeal as withdrawn because the assessee had opted for the Vivad se Vishwas Scheme 2024. The assessee was granted liberty to revive the appeal if unsuccessful in the scheme.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for AY 2019-20. Neither the assessee nor their representative appeared for the hearing, nor was an adjournment requested.

What were the issues?

The primary issue was the dismissal of the appeal due to the assessee's participation in the Vivad se Vishwas Scheme and their non-appearance.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘GUWAHATI’ BENCH, GUWAHATI’

For Respondent: Shri Kausik Ray, DR
Hearing: 22.07.2025Pronounced: 26.08.2025

O R D E R Per Rajesh Kumar, AM:

This appeal preferred by the assessee against the order of the Commissioner of Income-tax (Appeals) (hereinafter referred to as the “Ld. CIT(A)”] dated 04.11.2024 for the A.Y. 2019-20.

2.

At the time of hearing neither the assessee nor the ld. AR appeared before the Bench to attend this appeal nor any adjournment application was moved by the assessee. Therefore, this appeal is heard and disposed off with the assistance of ld. Departmental Representative.

3.

The ld. DR stated that the assessee has already gone into Vivad Se Vishwas Scheme 2024 ('VSVS 2024’ Scheme). Hence, we are dismissing the appeal as withdrawn with a liberty to the assessee to get the appeal revived by filing necessary miscellaneous application if

4.

In the result, the appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open court on 26.08.2025.

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