What did the Tribunal hold?

The Tribunal dismissed the Revenue's appeal, subject to the condition that if the dispute is not resolved under the Vivad se Vishwash Act, the Revenue can seek reinstitution of the appeal.

The Revenue filed an appeal against the CIT(A)'s order for AY 2012-13. The assessee submitted an application to resolve the pending issue through the Vivad se Vishwash Scheme, 2020.

What were the issues?

Whether the appeal should be dismissed in light of the assessee's application under the Vivad se Vishwash Scheme.

DCIT vs Receivable Management Services… | ITAT Delhi 2021

Income Tax Appellate Tribunal, DELHI BENCH: ‘I-2’ NEW DELHI

Before: SHRI R. K. PANDA & MS SUCHITRA KAMBLE

Hearing: 25.01.2021

ORDER

PER SUCHITRA KAMBLE, JM

This appeal is filed by the Revenue against order dated 29.06.2018 passed by CIT(A)-44, New Delhi For Assessment Year 2012-13.

Before us, the Ld. AR submitted that the assessee has moved an application to resolve the pending issue through Direct Tax “Vivad se Vishwash Scheme” (VSV) Act, 2020, and has filed Declaration Form No. 1 & 2.

In view of the aforesaid facts and after considering the submissions of the assessee, we dismiss the appeal of revenue subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid Act, the Revenue shall be at liberty to approach the Tribunal for reinstitution of the appeal and the Tribunal shall consider the same. The appeal of the Revenue is dismissed.

In the result, the appeal of the Revenue is dismissed.

Order is pronounced in the open court in presence of both the parties on 25th January, 2021.

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

What did the Tribunal hold?

What were the facts?

What were the issues?

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