Smt. Usha Tulsiyan, Kanpur V. DCIT-3, Kanpur

CO 21/LKW/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4549 (ITAT-LUCKNOW)
• Duration Of Justice: 2 year(s) 6 month(s) 30 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 28-04-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2015-2016
• Appeal Filed On: 29-09-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: SHEELA CHOPRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI A.D JAIN, VICE PRESIDENT AND SHRI T.S. KAPOOR, ACCOUNTANT MEMBER ITA No. 118/Lkw/2019 Assessment Year 2015-16 Smt. Usha Tulsiyan, Anand Cottage, No.5, 117/L/13, E-5, Moti Vihar, Sarvodaya Nagar, Kanpur PAN –ACAPT7027Q Vs. Income Tax Officer, Ward-1(5), Kanpur (Respondent) (Appellant) C.O. No.21/Lkw/2019 [In ITA No. 118/Lkw/2019] Assessment Year 2015-16 Income Tax Officer, Ward-1(5), Kanpur Vs. Smt. Usha Tulsiyan, Anand Cottage, No.5, 117/L/13, E-5, Moti Vihar, Sarvodaya Nagar, Kanpur PAN –ACAPT 7027Q (Respondent) (Appellant) None (Application for Withdrawal under VSVS) Appellant by Smt. Sheela Chopra, CIT(DR) Respondent by 28/04/2022 Date of hearing 29/04/2022 Date of pronouncement 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 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. (Order pronounced in the open court on 29/04/2022) Sd/- Sd/- (T.S. Kapoor) (A.D. Jain) Accountant Member Vice President Aks – Dtd. 29/04/2022 Copy of order forwarded to: (1) The appellant (2) The respondent (3) Commissioner (4) CIT(A) (5) Departmental Representative (6) Guard File Assistant Registrar