Dy. Commissioner of Income Tax (Exemption), Lucknow V. M/s U.P Forest Corporation, Lucknow

ITA 215/LKW/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 3286 (ITAT-LUCKNOW)
• Duration Of Justice: 3 year(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-04-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 1995-1996
• Appeal Filed On: 02-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department 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 Nos. 214 to 216 and 220 &221 /Lkw/2019 A.Ys. 1990-91, 1995-96, 1997-98, 1998-99 and 1999-2000 M/s U.P. Forest Corporation, 21/475, Indira Nagar, Lucknow PAN – AAATU 3944K Vs. Dy. Commissioner of Income Tax (Exemptions), Lucknow (Respondent) (Appellant) Shri D.D. Chopra, Advocate 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 : 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. 2. It was noticed that the assessee has submitted applications, received in 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 2 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. 3. In the result, all the appeals of the Revenue 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