DCIT, Circle-21(1), NEW DELHI V. RECEIVABLE MANAGEMENT SERVICES INDIA PVT. LTD., NEW DELHI

ITA 5654/DEL/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 7329 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 4 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-01-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: I2
• Assessment Year: 2012-2013
• Appeal Filed On: 31-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AGAINST DATED PASSED

Judgement Text

1 ITA NO. 5654/DEL/2018 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: I-2 NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT ME MBER AND MS SUCHITRA KAMBLE, JUDI CIAL MEMBER I.T.A. NO.5654/DEL/2018 (A.Y 2012-13) (THROUGH VIDEO CON FERENCING) DCIT CIRCLE-21(1), NEW DELHI (APPELLANT) VS RECEIVABLE MANAGEMENT SERVICES INDIA P-24, GREEN PARK EXTENSION, NEW DELHI AACCR5563Q (RESPONDENT) ORDER PER SUCHITRA KAMBLE, JM THIS APPEAL IS FILED BY THE REVENUE AGAINST ORDER D ATED 29.06.2018 PASSED BY CIT(A)-44, NEW DELHI FOR ASSESSMENT YEAR 2012-13. 2. BEFORE US, THE LD. AR SUBMITTED THAT THE ASSESS EE HAS MOVED AN APPLICATION TO RESOLVE THE PENDING ISSUE THROUGH DI RECT TAX VIVAD SE VISHWASH SCHEME (VSV) ACT, 2020, AND HAS FILED DECLARATION FORM NO. 1 & 2. 3. IN VIEW OF THE AFORESAID FACTS AND AFTER CONSIDE RING THE SUBMISSIONS OF THE ASSESSEE, WE DISMISS THE APPEAL OF REVENUE SUBJ ECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTION ED ASSESSMENT YEAR IS NOT APPELLANT BY SH. M. BARNWAL, SR. DR RESPONDENT BY SH. VIJAY AGARWAL, CA DATE OF HEARING 25.01.2021 DATE OF PRONOUNCEMENT 25 .01.2021 2 ITA NO. 5654/DEL/2018 ULTIMATELY RESOLVED IN TERMS OF THE AFORESAID ACT, THE REVENUE SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR REINSTITUTION OF THE A PPEAL AND THE TRIBUNAL SHALL CONSIDER THE SAME. THE APPEAL OF THE REVENUE IS DIS MISSED. 4. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. ORDER IS PRONOUNCED IN THE OPEN COURT IN PRESENCE O F BOTH THE PARTIES ON 25 TH JANUARY, 2021. SD/- SD/- (R. K. PANDA) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEM BER DATED: 25/01/2021 R. NAHEED * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI