Mohit Kumar Sand, Silchar V. Income Tax Officer, Ward-2, Silchar

ITA 52/GTY/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 8914 (ITAT-GUWAHATI)
• Duration Of Justice: 1 year(s) 1 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 07-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 201; 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH SMC GAUHATI BEFORE SHRI S ANJAY GARG , JUDICIAL MEMBER . / ITA NO. 5 2 / GAU/20 20 ASSESSMENT YEAR: 20 1 5 - 16 MOHIT KUMAR SAND NATIONAL TRADERS, SONAI ROAD, SILCHAR, 788 006, ASSAM. PAN: A GYPJ 9155B / V/S . I.T.O., WARD - 2, SILCHAR AAYKAR BHAWAN, P.W.D ROAD, SILCHAR - 788 001. / APPELLANT .. / RESPONDENT HEARING THROUGH VIDEO CONFERENCING / BY APPELLANT NONE APPEARED / BY RESPONDENT SHRI AMITAVA SEN, JCIT, SR - DR / DATE OF HEARING 16 - 03 - 20 2 1 / DATE OF PRONOUNCEMENT 16 - 03 - 20 2 1 / O R D E R TH E PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSESSEE AGAINST THE ORDER DATED 29 - 11 - 201 9 OF THE COMMISSIONER OF INCOME TAX (APPEALS) , SHILLONG [HEREINAFTER REFERRED TO AS CIT(A)] . 2. 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 . 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 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 ITA NO. 5 2 /GAU/20 20 A.Y. 20 1 5 - 16 MOHIT KUMAR SAND PAGE 2 SE VISHWAS SCHEME THE ASSESSEE WILL BE AT LIBERTY TO GET THIS APPEAL RESTORED. THE 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 TH E ASSESSEE IS HEREBY DISMISSED BEING NOT PRESSED. ORDER PRONOUNCED IN OPEN COURT AT THE TIME OF HEARING ON TUESDAY , 1 6 TH MARCH , 2021 . SD/ - (S ANJAY GAR G ) DATED/ 16 - 03 - 2021 JUDICIAL MEM BER **PP/SPS / COPY OF ORDER FORWARDED TO: - 1. /APPELLANT /ASSESSEE: SHRI MOHIT KUMAR SAND, NATIONAL TRADERS, SONAI ROAD, SILCHAR, 788 006, ASSAM . 2. /RESPONDENT - I.T.O., WARD - 2, SILCHAR, AAYKAR BHAWAN, P.W.D ROAD, SILCHAR - 788 001. 3. / CONCERNED CIT 4. - / CIT (A) 5. , / DR, ITAT, GUWAHATI 6. / GUARD FILE. BY ORDER/ , /TRUE COPY/ FOR, SENIOR PRIVATE SECRETARY