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Income Tax Appellate Tribunal - Delhi

Acit, Central Circle-14, New Delhi vs Oracle Farms Llp, New Delhi on 24 February, 2021

               IN THE INCOME TAX APPELLATE TRIBUNAL
                     DELHI "E" BENCH: NEW DELHI

                    (THROUGH VIDEO CONFERENCING)

         BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND
         SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER

                         ITA No.3740/Del/2016
                       Assessment Year : 2012-13
     Oracle Farms LLP,                     Vs DCIT,
     (Formerly M/s. Oracle Farms Pvt.          Central Circle-16,
     Ltd.), C/o-Sekhri & Associates, CA,       New Delhi.
     Flat No.104-105, 28, Feroze Gandhi
     Road, Lajpat Nagar-III,
     New Delhi-110024.
     PAN-AAACO7934N
     APPELLANT                                 RESPONDENT

                          ITA No.4124/Del/2018
                        Assessment Year : 2009-10
     ACIT,                     Vs Oracle Farms LLP,
     Central Circle-14,           E-20, Lajpat Nagar-III,
     New Delhi.                   New Delhi-110024.
                                  PAN-AADFO8737F
     APPELLANT                    RESPONDENT


     Appellant by                   Sh. R.S.Singhvi, C.A
     Respondent by                  Ms. Pramita M.Biswas, CIT DR
     Date of Hearing                           24.02.2021
     Date of Pronouncement                     24.02.2021


                                  ORDER

PER KUL BHARAT, JM :

These appeals by the assessee and the Revenue for the assessment years 2012-13 & 2009-10 are directed against the orders of learned CIT(A), New Delhi dated 06.06.2016 and 21.03.2018 respectively.

2. The learned counsel for the assessee, vide its letter dated 23.02.2021 received through email, has requested for withdrawal of the appeal filed by ITA Nos. 3740/Del/2016 & 4124/Del/2018 him and stated that the 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.

3. Learned Senior DR has no objection.

4. In view of the above, we accept the request of the assessee for withdrawal of the appeal.

5. In view of the aforesaid, the appeal of the Revenue as well as the appeal of the assessee are dismissed as withdrawn.

Above decision was pronounced on conclusion of Virtual Hearing in the presence of both the parties on 24th February, 2021.

             Sd/-                                                   Sd/-
(PRASHANT MAHARISHI)                                      (KUL BHARAT)
ACCOUNTANT MEMBER                                     JUDICIAL MEMBER

* Amit Kumar *

Copy   forwarded to:
  1.    Appellant
  2.    Respondent
  3.    CIT
  4.    CIT(Appeals)
  5.    DR: ITAT

                                                ASSISTANT REGISTRAR
                                                     ITAT, NEW DELHI