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

ITA 24/GTY/2021 | 2016-2017
Pronouncement Date: 18-03-2021 | Result: Dismissed

Appeal Details

RSA Number 2422314 RSA 2021
Assessee PAN ACDPH7841P
Bench Guwahati
Appeal Number ITA 24/GTY/2021
Duration Of Justice 1 month(s) 26 day(s)
Appellant Mohammad Inamul Hussain, Morigaon
Respondent Income Tax Officer, Ward- Morigaon, Morigaon
Appeal Type Income Tax Appeal
Pronouncement Date 18-03-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted SMC
Tribunal Order Date 18-03-2021
Assessment Year 2016-2017
Appeal Filed On 22-01-2021
Judgment 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