Oracle Corporation Singapore Pte. Ltd., New Delhi V. DCIT (International Taxation), New Delhi

ITA 1924/DEL/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 2169 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 2 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2012-2013
• Appeal Filed On: 30-03-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANIMA BA RANWAL
• Section: 11A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES C : DELHI [THROUGH VIDEO CONFERENCING] BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI MS. MADHUMITA ROY, JUDICIAL MEMBER ITA.NO.1924 & 1925/DEL./2017 ASSESSMENT YEAR 2012-2013 & 2013-2014 M/S. ORACLE CORPORATION SINGAPORE PTE. LIMITED, C/O. PWC PVT. LTD., 11A SUCHETA BHAWAN, VISHNU DIGAMBAR MARG, NEW DELHI 110 002. PAN AABCO3300P VS., THE DCIT, CIRCLE 2(2)(2), INTERNATIONAL TAXATION, NEW DELHI 110 002 (APPELLANT) (RESPONDENT) FOR ASSESSEE : - NONE - FOR REVENUE : MS. ANIMA BARANWAL, SR. D.R. DATE OF HEARING : 29 . 06 .20 21 DATE OF PRONOUNCEMENT : 29 . 06 .20 2 1 ORDER PER G.S PANNU, V.P. THE ABOVE APPEALS BY THE ASSESSEE FOR THE A.Y. 2012-2013 AND 2013-2014 ARE DIRECTED AGAINST THE SEPARATE ASSESSMENT ORDERS OF THE DCIT, CIRCLE-2(2)(2), NEW DELHI, DATED 31.01.2017. 2 ITA.NO.1924/DEL./2017 2. NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF VIRTUAL HEARING BEFORE US. THE ASSESSEE, VIDE LETTER DATED 21.06.2021 HAS REQUESTED THROUGH EMAIL FOR WITHDRAWAL OF THE APPEALS FILED BY IT AND STATED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEARS 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 D.R. HAS NO OBJECTION. 4. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF THE ASSESSEE. 5. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE DISMISSED. ABOVE DECISION WAS PRONOUNCED ON CONCLUSION OF VIRTUAL HEARING ON 29.06.2021. SD/- SD/- (MS. MADHUMITA ROY) (G.S. PANNU) JUDICIAL MEMBER VICE PRESIDENT DELHI, DATED 29 TH JUNE, 2021 VBP/- 3 ITA.NO.1924/DEL./2017 COPY TO 1. THE APP ELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT C BENCH, DELHI 6. GUARD FILE. // BY ORDER // ASSISTANT REGISTRAR : ITAT DELHI BENCHES : DELHI.