IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCHES “I-2” : DELHI

[THROUGH VIDEO CONFERENCING]

BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER
AND

SHRI KUL BHARAT, JUDICIAL MEMBER

C.O.No.148/Del./2019
Arising out of

ITA.No.5654/Del./2018 - Assessment Year 2012-2013

Receivable Management The DCIT,
Services India Pvt. Ltd.,

P-24, Green Park vs. Circle – 21 (1),
Extension, New Delhi.

PIN - 110 016. New Delhi.
PAN AACCR5563R

(Cross Objector) (Respondent)

For Assessee : Shri Vijay Aggarwal, C.A.
For Revenue : Shri M. Barnwal, Sr. D.R.

Date of Hearing : 14.07.2021
Date of Pronouncement : 14.07.2021

ORDER

PER R.K. PANDA, A.M.

The Assessee has filed this cross objection against
the appeal filed by the Revenue in ITA.No.5654/Del./2018.
2

C.O.No.148/Del./2019 in ITA.No.5654/Del./2018
Receivable Management Services India Pvt. Ltd., New Delhi.

2. Learned Counsel for the Assessee, at the time of

hearing submitted that the assessee has opted for VIVAD

SE VISHWAS SCHEME, 2020 against the appeal filed by the

Revenue and after Form No.3 was issued by the PCIT,

assessee has paid necessary taxes as per Form No.4, copy of

which is placed on record. He, accordingly, submitted that

since the appeal filed by the Revenue is dismissed as

withdrawn, the cross objection filed by the assessee

becomes infructuous.

3. The Ld. D.R. has no objection to the above

proposition of the Learned Counsel for the Assessee.

4. Since the appeal filed by the Revenue has already

been dismissed due to opting of the assessee for settlement

of the disputed tax under VIVAD SE VISHWAS SCHEME,

2020, the cross objection becomes infructuous. Accordingly,

the same is dismissed.

5. In the result, Cross Objection of the Assessee is

dismissed.

C.O.No.148/Del./2019 in ITA.No.5654/Del./2018
Receivable Management Services India Pvt. Ltd., New Delhi.

Order pronounced in the open Court at the time

of virtual hearing i.e., on 14.07.2021.

Sd/- Sd/-
(KUL BHARAT) (R.K. PANDA)
JUDICIAL MEMBER ACCOUNTANT MEMBER

Delhi, Dated 14th July, 2021

VBP/-

Copy to

1. The appellant
2. The respondent
3. CIT(A) concerned
4. CIT concerned
5. D.R. ITAT ‘I-2’ Bench, Delhi
6. Guard File.

// By Order //

Assistant Registrar : ITAT Delhi Benches :
Delhi.