What did the Tribunal hold?

The Tribunal noted that the assessee had deposited the tax under the Vivad Se Vishwas Scheme and the Department had issued Form No. 5. Consequently, the Revenue's appeals became infructuous.

The Revenue filed appeals against the orders of the CIT(A) for various assessment years. The assessee subsequently submitted applications under the Vivad Se Vishwas Scheme, depositing the due amounts and obtaining certificates from the CIT(Exemption).

What were the issues?

Whether the Revenue's appeals are rendered infructuous due to the assessee's participation and settlement under the Vivad Se Vishwas Scheme.

DCIT vs M/S U.P Forest Corporation | ITAT Lucknow 2022

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

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

For Appellant: Shri D.D. Chopra, Advocate

For Respondent: Smt. Sheela Chopra, CIT(DR)

Hearing: 28/04/2022Pronounced: 29/04/2022

O R D E R PER BENCH :

These appeals have been filed by the Revenue against the separate orders of ld. CIT(A)-4, Lucknow dated 31.01.2019 and 28.2.2019 pertaining to A.Ys. 1990-91, 1995-96, 1997-98, 1998-99 and 1999-2000. It was noticed that the assessee has submitted applications, received in 2. the Registry of this Office on 28.04.2022 and 02.2.20222, vide which it has been submitted that Commissioner of Income Tax (Exemption), Lucknow has issued a certificates in Form No.3 on 18.03.2021 for A.Y. 1990-91, on 10.03.2021 for A.Y. 1995-96, on 18.03.2021 for A.Ys. 1999-2000, 1997-1998 & 1998-99, under Vivad Se Vishwas Scheme and assessee has deposited the due amount against which the Commissioner of Income Tax (Exemption), Lucknow, has issued certificates in Form No.5 on 12.01.2022 in all the assessment years. It was also observed that assessee had filed Form No.5 also issued by the Department which the Registry had received on 02.02.2022 wherein the numbers were not mentioned therefore on 28.4.2022 the assessee has filed a certificate dated 13.4.2022 issued by Commissioner of Income Tax (Exemption) certifying that Form No.5 has been issued in respect of above appeals. A copy each of such Form No.3 and Form No. 5 along with such certificate is placed on record. Since the assessee has deposited the tax in these appeals as mentioned in Form No.3, and Department has issued Form No.5 under Vivad Se Vishwas Scheme, therefore, the appeals of the Revenue has become infructuous and are dismissed as such.

In the result, all the appeals of the Revenue are dismissed.

DY. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P FOREST CORPORATION, LUCKNOW

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