SMT. PURNIMA AGARWAL,LUCKNOW vs. CHIEF COMMISSIONER OF INCOME TAX (OSD), LUCKNOW

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ITA 255/LKW/2019Status: DisposedITAT Lucknow03 February 2022AY 2015-162 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had settled the tax liability under the Vivad Se Vishwas Scheme. Consequently, the appeal filed by the assessee became infructuous.

What were the facts?

The assessee filed an appeal for Assessment Year 2015-16. Subsequently, the assessee applied for and received a certificate under the Vivad Se Vishwas Scheme, depositing the due tax amount.

What were the issues?

Whether an appeal becomes infructuous when the assessee settles the tax liability under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Vivad Se Vishwas Scheme

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 Appellant: Shri P.K. Kapoor, CA
For Respondent: Shri Sunil Bajpai, CIT(DR)
Hearing: 02/02/2022Pronounced: 03/02/2022

O R D E R PER A.D. JAIN, V.P. :

This is assessee’s appeal for Assessment Year 2015-16 against the order of the ld. Pr.CIT-1, Lucknow dated 08.03.2019.

2.

At the outset, 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 Principal Commissioner of Income Tax, Lucknow, has issued a certificate in Form No.3 on 01.04.2021 under Vivad Se Vishwas Scheme and assessee has deposited the due amount against which the Principal Commissioner of Income Tax, Lucknow-1, has issued a certificate in Form No.5 on 06.12.2021. A copy of such Form No.3 and Form 5 have also been filed. Since the assessee has deposited the tax as mentioned in Form 3, therefore, the appeal of the assessee becomes infructuous and is dismissed as such. The Ld. DR has no objection. Accordingly, we permit the assessee to withdraw the present appeal.

3.

In the result, the appeal of the assessee is dismissed as withdrawn.

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