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
PER R.K. PANDA, A.M.
The Assessee has filed this cross objection againstthe 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withdrawn, the cross objection filed by the assessee
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
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
1. The appellant2. The respondent3. CIT(A) concerned4. CIT concerned5. D.R. ITAT ‘I-2’ Bench, Delhi6. Guard File.
// By Order //
Assistant Registrar : ITAT Delhi Benches : Delhi.