Mohammad Inamul Hussain, Morigaon V. Income Tax Officer, Ward- Morigaon, Morigaon

ITA 24/GTY/2021

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 9026 (ITAT-GUWAHATI)
• Duration Of Justice: 1 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2016-2017
• Appeal Filed On: 22-01-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH SMC GAUHATI BEFORE SHRI S ANJAY GARG , JUDICIAL MEMBER . / ITA NO. 24 / GAU/20 2 1 ASSESSMENT YEAR: 20 16 - 17 MOHAMMAD INAMUL HUSSAIN C/O INSAN DRUG DISTRIBUTORS, LAHARIGHAT, MORIGAON, ASSAM - 782127. PAN: ACDPH 7841P / V/S . I.T.O., WARD - MARIGAON 2 ND FL., GOHAIN COMPLEX, MAIN ROAD, MORIGAON, ASSAM, 782105. / APPELLANT .. / RESPONDENT HEARING THROUGH VIDEO CONFERENCING / BY APPELLANT NONE APPEARED / BY RESPONDENT SHRI SUBHRAJYOTI BHATTACHARYA, ADDL. CIT, DR / DATE OF HEARING 1 8 - 03 - 20 2 1 / DATE OF PRONOUNCEMENT 1 8 - 03 - 20 2 1 / O R D E R TH E PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSESSEE AGAINST THE ORDER DATED 16 - 09 - 2019 OF THE COMMISSIONER OF INCOME - TAX (APPEALS) , GUWAHATI - 1, GUWAHATI [HEREINAFTER REFERRED TO AS CIT(A)] . 2. NONE HAS PUT IN APPEARANCE ON BEHALF OF THE ASSESSEE DESPI TE SERVICE OF NOTICE, HENCE, I PROCEED TO DISPOSE OF THIS CASE EX PARTE QUA THE ASSESSEE AFTER HEARING THE LD.DR . 3. 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 VIVAD SE VISHWAS SCHEME 2020. IN MY VIEW, THE ASSESSEE CAN BE GIVEN ITA NO. 24/ GAU/20 2 1 A.Y. 20 1 6 - 17 MOHAMMAD INAMUL HUSSAIN PAGE 2 PROTECTION TO THE EFFECT THAT IF HIS APPLICATION UNDER THE SCHEME IS REJECTED BY THE AUTHORITIES OR OTHERWISE THE ASSESSEE REMAINS UNABLE TO AVAIL THE BENEFIT OF THE VIVAD SE VISHWAS SCHEME THE ASSESSEE WILL BE AT LIBERTY TO GET THIS APPEAL RESTORED. T HE LD. DR HAS NO OBJECTION TO THIS CONDITIONAL WITHDRAWAL. 4. AFTER HEARING THE LD. DR, I DISMISS THIS APPEAL WITH THE CONDITION THAT THE PRESENT APPEAL SHALL BE RESTORED IN CASE THE ASSESSEE REMAINS UNABLE TO GET HIS DISPUTE RESOLVED THROUGH VIVIAD SE VISHWAS SCHEME 2020 . IN VIEW OF THE ABOVE, THE APPEAL OF THE ASSESSEE IS HEREBY DISMISSED BEING NOT PRESSED. ORDER PRONOUNCED IN OPEN COURT AT THE TIME OF HEARING ON T H U RS DAY , 1 8 TH MARCH , 2021 . SD/ - (S ANJAY GAR G ) DATED/ 1 8 - 03 - 2021 JUDICIAL MEM BER **PP/SPS / COPY OF ORDER FORWARDED TO: - 1. /APPELLANT /ASSESSEE: MOHAMMAD INAMUL HUSSAIN C/O INSAN DRUG DISTRIBUTORS, LAHARIGHAT, MORIGAON, ASSAM - 782127. 2. /RESPONDENT - I.T.O., WARD - MARIGAON, 2 ND FL., GOHAIN COMPLEX, MAIN ROAD, MORIGAON, ASSAM, 782105. 3. / CONCERNED CIT 4. - / CIT (A) 5. , / DR, ITAT, GUWAHATI 6. / GUARD FILE. BY ORDER/ , /TRUE COPY/ FOR, SENIOR PRIVATE SECRETARY