DCIT, Int. Tax. Circle-2(2)(2), New Delhi V. Oracle America Inc., USA

ITA 9346/DEL/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0001 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 7 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-07-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2014-2015
• Appeal Filed On: 04-12-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: M BARANWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI KUL BHARAT, JUDICIAL MEMBER ITA NO.9288/DEL/2019 ASSESSMENT YEAR : 2014-15 M/S ORACLE AMERICA INC., 2711, CENTREVILLE ROAD, SUITE 400, CITY OF WILLINGTON, 19808, COUNTRY OF CASSTLE, USA-999999 PAN-AABCO8080C VS. THE DCIT (INTL TXN), CIRCLE-2(2)(2), NEW DELHI (APPELLANT) (RESPONDENT) ITA NO.9346/DEL/2019 ASSESSMENT YEAR : 2014-15 THE DCIT (INTL TXN), CIRCLE-2(2)(2), NEW DELHI VS. M/S ORACLE AMERICA INC., 2711, CENTREVILLE ROAD, SUITE 400, CITY OF WILLINGTON, 19808, COUNTRY OF CASSTLE, USA-999999 PAN-AABCO8080C (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SH. M. BARANWAL, SR. DR DATE OF HEARING : 16.07.2021 DATE OF PRONOUNCEMENT : 16.07.2021 ITAS-9346,9288/DEL/2019 2 ORDER PER G.S. PANNU, VP : THESE CROSS APPEALS BY THE ASSESSEE AS WELL AS BY THE REVENUE FOR THE ASSESSMENT YEAR 2014-15 ARE DIRECTED AGAINST THE ORDE R OF LEARNED CIT(A)-43, NEW DELHI, DATED 30.09.2019. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF V IRTUAL HEARING BEFORE US. HOWEVER, THE ASSESSEES AUTHORISED SIGNATORY VIDE LETTER DATED 16.06.2021 HAS REQUESTED FOR WITHDRAWAL OF THE APPEAL FILED BY THE ASSESSEE AND DISMISSAL OF THE APPEAL FILED BY THE REVENUE AND AL SO STATED THAT ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO T HE 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 T HE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 HAS ALSO BEEN FILED IN RESPECT OF BOTH THE APPEALS OF THE ASSESSEE AND REVENUE ISSUED BY THE LD. CIT(IT), DEL HI-2 ON 13.2.2021 SHOWING BALANCE AMOUNT REFUNDABLE AFTER ADJUSTING AMOUNT ALREADY PAID, AS PER THE FORM. 3. LEARNED SENIOR DR HAS NO OBJECTION. 4. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF THE ASS ESSEES A.R. FOR DISMISSAL OF THE REVENUES APPEAL AND ALSO ACCEPT THE REQU EST FOR WITHDRAWAL OF THE APPEAL FILED BY THE ASSESSEE FOR THE SAME ASSESSM ENT YEAR I.E. 2014-15. 5. IN THE RESULT, THE APPEAL FILED BY THE REVENUE IS DISMISSED HAVING ITAS-9346,9288/DEL/2019 3 BECOME INFRUCTUOUS AND ASSESSEES APPEAL IS DISMISSED AS WITHDRAWN. ABOVE DECISION WAS PRONOUNCED ON CONCLUSION OF VIRTUAL HEA RING ON 16.07.2021. SD/- SD/- (KUL BHARAT) (G.S. PANNU) JUDICIAL MEMBER VIC E PRESIDENT SRB COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT BY ORDER ASSISTANT REGISTRAR