Oracle America Inc., New Delhi V. DCIT (International Taxation), New Delhi

ITA 1923/DEL/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2813 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 10 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2013-2014
• Appeal Filed On: 30-03-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M BARANWAL
• Assessee Lawyers: PARICHAY SOLANKI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI C BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING ) BEFORE SHRI R.K.PANDA, ACCOUNTANT MEMBER AND SHRI K.N.CHARY, JUDICIAL MEMBER ITA NO.1923/DEL/2017 ASSESSMENT YEAR : 2013-14 ORACLE AMERICA INC., C/O-PWC PVT.LTD., 11A, SUCHETA BHAWAN, VISHNU DIGAMBAR MARG, NEW DELHI-110002. PAN-AABCO8080C VS DCIT (INTERNATIONAL TAXATION), CIRCLE-2(2)(2), NEW DELHI. APPELLANT RESPONDENT APPELLANT BY MR.PARICHAY SOLANKI, CA RESPONDENT BY SH.M.BARANWAL, SR.DR DATE OF HEARING 25.02.2021 DATE OF PRONOUNCEMENT 25.02.2021 PER R.K.PANDA, AM : THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEAR 2013-14 IS DIRECTED AGAINST THE ORDER OF ASSESSING OFFICER, NE W DELHI DATED 31.01.2017. 2. THE LEARNED COUNSEL FOR THE ASSESSEE, VIDE ITS L ETTER DATED 19.02.2021, RECEIVED THROUGH EMAIL, HAS REQUESTED F OR WITHDRAWAL OF THE APPEAL FILED BY HIM AND STATED THAT THE ASSESSEE HA S OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSM ENT YEAR UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHEME, 2 020. A CERTIFICATE TO THIS EFFECT UNDER SECTION 5(1) OF THE DIRECT TAX VI VAD SE VISHWAS ACT, 2020 HAS ALSO BEEN FILED. ITA NO. 1923/DEL/2017 3. LEARNED SENIOR DR HAS NO OBJECTION. 4. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF T HE ASSESSEE FOR WITHDRAWAL OF THE APPEAL. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED AS WITHDRAWN. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRT UAL HEARING IN THE PRESENCE OF BOTH THE PARTIES ON 25 TH FEBRUARY, 2021. SD/- SD/- (K.N.CHARY) (R. K.PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBE R * AMIT KUMAR * COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI