Oracle India Pvt. Ltd., New Delhi V. DCIT, Circle- 51(1), New Delhi

ITA 120/DEL/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 3033 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 1 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2012-2013
• Appeal Filed On: 07-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M BARANWAL
• Keywords: TDS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI K.N. CHARY, JUDICIAL MEMBER ITA NO.120/DEL/2020 ASSESSMENT YEAR : 2012-13 ORACLE INDIA PRIVATE LIMITED, F-01/02, FIRST FLOOR SALCON RASVILLAS, D-1, DISTRICT CENTRE, SAKET, NEW DELHI-110017 PAN-AAACO0158L VS. DEPUTY COMMISSIONER OF INCOME TAX (TDS), CIRCLE- 51(1), NEW DELHI (APPELLANT) (RESPONDENT) APPELLANT BY : SH. TARANDEEP SINGH, ADV SH. PULKIT VERMA, ADV RESPONDENT BY : SHRI. M. BARANWAL, SR. DR DATE OF HEARING : 19.02.2021 DATE OF PRONOUNCEMENT : 19.02.2021 ORDER PER R.K. PANDA, AM: THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEAR 2012-13 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A), NEW DELHI DATED 08.11.2019. 2. LEARNED COUNSEL FOR THE ASSESSEE, VIDE ITS LETTER DATED 15.02.2021, RECEIVED THROUGH EMAIL, HAS REQUESTED FOR WITHDRAWAL OF THE APPEAL FILED BY ITA-120/DEL/2020 2 HIM AND STATED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION 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 HAS ALSO BEEN FILED. 3. LEARNED SENIOR DR HAS NO OBJECTION. 4. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF THE ASSESSEE. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTUAL HEARING IN THE PRESENCE OF BOTH THE PARTIES ON 19.02.2021. SD/- SD/- (K.N. CHARY) (R.K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER SH COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT BY ORDER ASSISTANT REGISTRAR