Case Number: ITA 1717/DEL/2020
Appellant: Receivable Management Services India Pvt Ltd (Now merged with IQOR India Services Pvt Ltd), New Delhi
Respondent: ITO WARD – 21(2), New Delhi
Assessment Year: 2011-12
Result: Appeal dismissed as withdrawn
Case Filed on: 2020-10-16
Order Type: Final Tribunal Order
Date of Order: 2021-03-17
Pronounced on: 2021-03-17
This case involves Receivable Management Services India Pvt Ltd, now merged with IQOR India Services Pvt Ltd, which filed an appeal against the order of the ITO Ward-21(2), New Delhi, for the assessment year 2011-12. The appeal was directed against the order dated 27.08.2020 of the CIT(A)-36, New Delhi.
The appellant, Receivable Management Services India Pvt Ltd, opted to settle the dispute relating to tax arrears for the assessment year 2011-12 under the Vivad Se Vishwas Scheme, 2020. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020, was filed.
The hearing took place on 17.03.2021, with Sh. M. Baranwal, Sr. DR, representing the Revenue. The appellant did not appear for the hearing but submitted a letter dated 04.03.2021 via email, requesting the withdrawal of the appeal on the grounds that the dispute had been settled under the Vivad Se Vishwas Scheme.
The tribunal, consisting of Shri G.S. Pannu, Vice President, and Shri K. Narasimha Chary, Judicial Member, reviewed the withdrawal request submitted by the appellant. The tribunal noted that there was no objection from the Departmental Representative regarding the withdrawal request.
Considering the absence of any objections from the Departmental Representative and the appellant’s request for withdrawal, the tribunal allowed the withdrawal of the appeal.
The tribunal concluded that since the appellant had opted to settle the dispute under the Vivad Se Vishwas Scheme, the appeal had become infructuous. Consequently, the appeal was dismissed as withdrawn.
The order was pronounced in the open court at the conclusion of the virtual hearing on 17.03.2021, confirming the dismissal of the appeal.
Order:
The appeal filed by Receivable Management Services India Pvt Ltd (now merged with IQOR India Services Pvt Ltd) is dismissed as withdrawn.
Author: Judicial Member, Shri K. Narasimha Chary
Vice President: Shri G.S. Pannu
Date: 17.03.2021
ITA 1717/DEL/2020: Receivable Management Services vs. ITO – Withdrawal of Appeal
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