ACIT, Circle- 19(1), New Delhi V. Oracle (OFSS) BPO Service Ltd., Gurgaon

ITA 3457/DEL/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2326 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 10 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-03-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: I2
• Assessment Year: 2012-2013
• Appeal Filed On: 10-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M BARANWAL

Judgement Text

PAGE | 1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH 12 : NEW DELHI BEFORE SHR AMIT SHUKLA, JUDICIAL MEMBER A N D SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA NO. 3457/DEL/2018 (ASSESSMENT YEAR: 2012-13) A CIT , CIRCLE 19 (1), NEW DELHI. VS. M/S. ORACLE (OFSS) BPO SERVICE LTD., DLF INFINITY TOWERA, 3 RD FLOOR, DLF CYBER CITY, PHASEII, GURGAON 122 002 [HARYANA] PAN: AABCE1201F (APPELLANT) RESPONDENT) ASSESSEE BY : SHRI MAYANK PATWARI, ADV.; DEPARTMENT BY : SHRI M. BARANWAL, SR. D.R.; DATE OF HEARING 11 /0 3 / 202 1 DATE OF PRONOUNCEMENT 11 /0 3 /2021 O R D E R PER PRASHANT MAHARISHI, A. M. 1. THIS APPEAL IS FILED BY THE DEPARTMENT AGAINST THE ORDER OF THE LD. CIT (APPEALS)-38, NEW DELHI, DATED 15.12.2017 FOR ASSESSMENT YEAR 2012-13. 2. AT THE TIME OF HEARING THE LD. AR SUBMITTED THAT ASSESSEE HAS OPTED FOR THE SETTLEMENT OF THE DISPUTE IN THE IMPUGNED APPEAL UNDER THE DIRECT TAXES VIVAAD SE VISHWAS ACT, 2020 AND FORM NO. 3 HAS ALSO BEEN ISSUED TO THE ASSESSEE ON 9 TH FEBRUARY, 2021. THEREFORE, THE APPEAL OF THE REVENUE MAY BE TREATED AS WITHDRAWN AND HENCE DISMISSED. 3. THE LD. DR SUBMITTED THAT THE APPEAL MAY BE KEPT PENDING. 4. WE HAVE CAREFULLY CONSIDERED THE RIVAL CONTENTIONS AND FIND THAT THE RELEVANT FORM NO. 3 HAS BEEN ISSUED IN THE IMPUGNED APPEAL ON 09 TH FEBRUARY, 2021 DETERMINING THE TAX PAYABLE BY THE ASSESSEE OF RS.34,03,735/-. THE ABOVE APPEAL FILED BY THE REVENUE IS TREATGED AS WITHDRAWN AND HENCE DISMISSED PAGE | 2 SUBJECT TO THE CAVEAT THAT ASSESSEE PAYS THE IMPUGNED AMOUNT AND THE ISSUE INVOLVED IN THE APPEAL IS SETTLED. IN CASE THE ISSUE IS NOT SETTLED, THE REVENUE MAY HAVE A RIGHT TO REQUEST FOR RECALL OF THIS APPEAL. 5. ACCORDINGLY THE APPEAL OF THE LD. ASSESSING OFFICER IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 11/03/2021. SD/- SD/- ( AMIT SHUKLA ) (PRASHANT MAHARISHI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 11/03/2021. *MEHTA* COPY FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI PAGE | 3 DATE OF DICTATION 11 .0 3 .2021 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 11 .0 3 .2021 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER 11.03.2021 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/ PS 11.03.2021 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 11.03.2021 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/ PS 11.03.2021 DATE ON WHICH THE FINAL ORD ER IS UPLOADED ON THE WEBSITE OF ITAT 11.03.2021 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 11.03.2021 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER