Receivable Management Services Pvt. Ltd., New Delhi V. ITO, Ward-21(2), New Delhi

ITA 7487/DEL/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2781 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 2 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2008-2009
• Appeal Filed On: 13-12-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUSHMA SINGH
• Assessee Lawyers: VIJAY AGGARWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIB UNAL DELHI BENCH F: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE, SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI A.N.MISSHRA, ACCOUNTANT MEMBER ITA NO.7487/DEL/2017 (ASSESSMENT YEAR 2008-09) M/S RECEIVABLE MANAGEMENT SERVICES INDIA PVT. LTD. (NOW MERGED WITH IQOR INDIA SERVICES PVT. LTD.) P-24, GREEN PARK EXTENSION, NEW DELHI-110 016. PAN AACCR 5563Q VS. INCOME TAX OFFICER, WARD-21(2), NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY SH. VIJAY AGGARWAL, CA RESPONDENT BY SH. SUSHMA SINGH, CIT-DR DATE OF HEARING 25.02.2021 DATE OF PRONOUNCEMENT 25.02.2021 ORDER PER SUDHANSHU SRIVASTAVA, JM: THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST OR DER DATED 21.09.2017 PASSED BY THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-38, DELHI {CIT(A)} FOR ASSESSMENT YEA R 2008-09. 2 ITA NO.7487/DEL/2017 RECEIVABLE MANAGEMENT SERVICES PVT. LTD. V S. ITO 2.0 THE LD. AUTHORIZED REPRESENTATIVE (AR) S UBMITS THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING T O THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION UNDER T HE DIRECT TAX VIVAD SE VISHWAS ACT, 2020. IT HAS BEEN STATED THAT THE NECESSARY DECLARATION IN ACCORDANCE WITH SECTION 4 OF THE DIRE CT TAX VIVAD SE VISHWAS ACT, 2020 HAS BEEN FILED BY THE ASSESSEE AND THAT FORM-III HAS ALSO BEEN RECEIVED. 3.0 CONSIDERING THE AFORESAID SITUATION, THE CAPTIONED APPEAL IS CONSIGNED TO THE RECORDS AND TREATED AS DISMISSE D. 4.0 IN VIEW OF THE AFORESAID, THE APPEAL IS CONSIGNED TO THE RECORDS AND, FOR STATISTICAL PURPOSES, IS TREATED A S DISMISSED. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTUAL HEARING ON 25 TH FEBRUARY, 2021. SD/- SD/- (A.N.MISSHRA) (SUDHANSHU SRIVASTAVA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 25/02/2021 PK/PS 3 ITA NO.7487/DEL/2017 RECEIVABLE MANAGEMENT SERVICES PVT. LTD. V S. ITO COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI