Income Tax Appellate Tribunal - Delhi
Dcit, Int. Tax. Circle-2(2)(2), New ... vs Oracle America Inc., Usa on 16 July, 2021
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, Vs. The DCIT (Intl Txn),
Centreville Road, Suite 400, City of Circle-2(2)(2), New
Willington, 19808, Country of Casstle, Delhi
USA-999999
PAN-AABCO8080C
(Appellant) (Respondent)
ITA No.9346/Del/2019
Assessment Year : 2014-15
The DCIT (Intl Txn), Vs. M/s Oracle America Inc., 2711,
Circle-2(2)(2), New Centreville Road, Suite 400, City of
Delhi 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
2 ITAs-9346,9288/Del/2019
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 order of learned CIT(A)-43, New Delhi, dated 30.09.2019.
2. None appeared on behalf of the assessee at the time of Virtual Hearing before us. However, the Assessee's 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 also stated that 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 in respect of both the appeals of the assessee and revenue issued by the Ld. CIT(IT), Delhi-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 assessee's A.R. for dismissal of the Revenue's appeal and also accept the request for withdrawal of the appeal filed by the Assessee for the same assessment year i.e. 2014-15.
5. In the result, the appeal filed by the Revenue is dismissed having 3 ITAs-9346,9288/Del/2019 become infructuous and Assessee's appeal is dismissed as withdrawn.
Above decision was pronounced on conclusion of Virtual Hearing on 16.07.2021.
Sd/- Sd/-
(KUL BHARAT) (G.S. PANNU)
JUDICIAL MEMBER VICE PRESIDENT
SRB
Copy forwarded to: -
1. Appellant
2. Respondent
3. CIT
4. CIT(A)
5. DR, ITAT By Order
Assistant Registrar