INCOME TAX OFFICER, WARD- 1(5), KANPUR vs. SMT. USHA TULSIYAN, KANPUR

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ITA 118/LKW/2019Status: DisposedITAT Lucknow29 April 2022AY 2015-162 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had deposited the due amount under the Vivad Se Vishwas Scheme, leading to the issuance of certificates. Consequently, both the Revenue's appeal and the assessee's cross-objection were rendered infructuous.

What were the facts?

The Revenue filed an appeal against the CIT(A)'s order, and the assessee filed a cross-objection. The assessee subsequently applied for withdrawal under the Vivad Se Vishwas Scheme.

What were the issues?

The primary issue was the impact of the assessee's successful enrollment in the Vivad Se Vishwas Scheme on the pending appeal and cross-objection.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, LUCKNOW BENCH “A”, LUCKNOW

Before: SHRI A.D JAIN & SHRI T.S. KAPOOR

For Respondent: Smt. Sheela Chopra, CIT(DR)
Hearing: 28/04/2022Pronounced: 29/04/2022

Heard together (2 matters)

C.O. No.21/Lkw/2019
ITA No. 118/Lkw/2019

Read from the judgment's own cause title. This page is filed under one of them.

O R D E R PER BENCH :

This appeal has been filed by the Revenue against the order of ld. CIT(A)- I, Kanpur dated 28.11.2018 pertaining to A.Y. 2015-16. The assessee has filed Cross objection.

2.

It was noticed that the assessee has submitted an application, received in the Registry of this Office on 01.02.2022, vide which it has been submitted that Commissioner of Income Tax, has issued a certificate in Form No.3 on 08.12.2022 under Vivad Se Vishwas Scheme and assessee has deposited the due amount against which the Pr. Commissioner of Income Tax-1, Kanpur, has issued a certificate in Form No.5 on 15.11.2021. A copy each of such Form No.3 and Form No. 5 have also been filed. Since the assessee has deposited the tax as mentioned in Form No.3, therefore, the appeal of the Revenue and C.O. of the assessee become infructuous and are dismissed as such.

3.

In the result, the appeal of the Revenue and C.O. of the assessee are dismissed.

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