Commissioner of Income Tax (E), Lucknow V. M/s. Harrow Educational Society, Bareilly

ITA 731/LKW/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 8845 (ITAT-LUCKNOW)
• Duration Of Justice: 2 year(s) 1 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-02-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 17-12-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHEELA CHOPRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “B”, LUCKNOW [Through Virtual Hearing] BEFORE SHRI A.D JAIN, VICE PRESIDENT AND SHRI T.S. KAPOOR, ACCOUNTANT MEMBER ITA No. 731/Lkw/2019 Assessment Year 2012-13 M/s Harrow Educational Society, 193/11, Civil Lines, Barilly PAN – AAATH 4461Q Vs. Asstt. Commissioner of Income Tax (Exemptions), Lucknow (Respondent) (Appellant) ITA No. 732/Lkw/2019 Assessment Year 2012-13 Dy. Commissioner of Income Tax (Exemption), Lucknow Vs. M/s Harrow Educational Society, 193/11, Civil Lines, Barilly PAN – AAATH 4461Q (Respondent) (Appellant) Ms. Poonam, Ahuja, Appellant by Smt. Sheela Chopra, CIT(DR) Respondent by 15/02/2022 Date of hearing 15/02/2022 Date of pronouncement 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 2 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. (Order pronounced in the open court on 15/02/2022) Sd/- Sd/- (T.S. Kapoor) (A.D. Jain) Accountant Member Vice President Aks – Dtd. 15/02/2022 Copy of order forwarded to: (1) The appellant (2) The respondent (3) Commissioner (4) CIT(A) (5) Departmental Representative (6) Guard File Assistant Registrar