COMMISSIONER OF INCOME TAX (E), LUCKNOW vs. M/S. HARROW EDUCATIONAL SOCIETY, BAREILLY

PDF · subscribers
ITA 731/LKW/2019Status: DisposedITAT Lucknow15 February 2022AY 2012-132 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the assessee's appeal. Since the assessee had opted for and deposited tax under the Vivad Se Vishwas Scheme, both the assessee's and Revenue's appeals were rendered infructuous.

What were the facts?

The assessee's appeal was filed with a delay of 36 days due to the Secretary's illness. The assessee later submitted an application under the Vivad Se Vishwas Scheme, having deposited the due amount.

What were the issues?

Whether the delay in filing the appeal should be condoned and whether the appeals become infructuous due to the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

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

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

For Appellant: Ms. Poonam, Ahuja
For Respondent: Smt. Sheela Chopra, CIT(DR)
Hearing: 15/02/2022Pronounced: 15/02/2022

O R D E R PER BENCH :

These are the cross appeals filed by the assessee and Revenue against the order of ld. CIT(A), Bareilly dated 13.09.2019 pertaining to A.Y. 2012-13. 2. At the outset, it was noticed that the appeal of the assessee is barred by 36 days for which the assessee has filed condonation application dated 20.12.2019 duly supported by an affidavit on the ground that the Secretary of the assessee Smt. Veena Mathur was not keeping well and during the period when the appeal was to be filed she had fallen down and was also incapacitated and thus could not follow of the filing of the appeal as soon as she recovered from her illness the appeal was filed. Ld. counsel for the assessee prayed that the delay of 36 days in filing the appeal may be condoned. Finding the reason plausible, the delay was condoned.

3.

It was noticed that the assessee has submitted an application, received in the Registry of this Office on 24.01.2022, vide which it has been submitted that Commissioner of Income Tax, has issued a certificate in Form No.3 on 25.08.2021 under Vivad Se Vishwas Scheme and assessee has deposited the due amount against which the Commissioner of Income Tax (Exemption), Lucknow, has issued a certificate in Form No.5 on 11.01.2022. 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 appeals of the assessee and Revenue become infructuous and are dismissed as such.

4.

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

Recent GST High Court judgments

Search GST case law →