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

ITA 7488/DEL/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 0173 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 3 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2009-2010
• Appeal Filed On: 13-12-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SOHAIL MALIK
• Assessee Lawyers: VIJAY AGARWAL

Judgement Text

1 ITA NO. 7488/DEL/2017 IN THE INCOME TAX APPELLAT E TRIBUNAL DELHI BENCH: F NEW DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT M EMBER AND MS SUCHITRA KAMBLE, JUDIC IAL MEMBER ITA NO. 7488/DEL/2017 ( A.Y 20009-10) (THROUGH VIDEO CONF ERENCING) RECEIVABLE MANAGEMENT SERVICES PVT. LTD. (NOW MERGED WITH IQOR INDIA SERVICES PVT. LTD.) P-24, GREEN PARK EXTENSION, NEW DELHI AACCR5563Q (APPELLANT) VS ITO WARD-21(2) ROOM NO. 206B, C. R. BUILDING, I. P. ESTATE NEW DELHI (RESPONDENT) APPELLANT BY SH. VIJAY AGARWAL, CA RESPONDENT BY SH. SOHAIL MALIK, SR. DR ORDER PER SUCHITRA KAMBLE, JM THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE OR DER DATED 25/07/2016 PASSED BY CIT(A)-38, DELHI FOR ASSESSMENT YEAR 2009 -10. 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 AND RECEIVED FORM NO. 3 DATED 19.01.2021. 3. IN VIEW OF THE AFORESAID FACTS AND AFTER CONSIDE RING THE SUBMISSIONS OF THE ASSESSEE, WE DISMISS THE APPEAL OF ASSESSEE AS WITHDRAWN SUBJECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TO TAX ARR EARS FOR THE CAPTIONED DATE OF HEARING 16.03.2021 DATE OF PRONOUNCEMENT 16.03.2021 2 ITA NO. 7488/DEL/2017 ASSESSMENT YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESAID ACT, THE ASSESSEE SHALL BE AT LIBERTY TO APPROACH THE TRIBUN AL FOR REINSTITUTION OF THE APPEAL AND THE TRIBUNAL SHALL CONSIDER THE SAME. TH E APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT IN PRESENCE OF B OTH THE PARTIES ON THIS 16 TH DAY OF MARCH, 2021. SD/- SD/- (ANIL CHATURVEDI) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL M EMBER DATED: 16/03/2021 R. NAHEED COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI