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

ITA 52/GTY/2020 | 2015-2016
Pronouncement Date: 16-03-2021 | Result: Dismissed

Appeal Details

RSA Number 5222314 RSA 2020
Assessee PAN AGYPJ9155B
Bench Guwahati
Appeal Number ITA 52/GTY/2020
Duration Of Justice 1 year(s) 1 month(s) 9 day(s)
Appellant Mohit Kumar Sand, Silchar
Respondent Income Tax Officer, Ward-2, Silchar
Appeal Type Income Tax Appeal
Pronouncement Date 16-03-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted SMC
Tribunal Order Date 16-03-2021
Assessment Year 2015-2016
Appeal Filed On 07-02-2020
Judgment 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