DCIT, INT. TAX. CIRCLE-2(2)(2), NEW DELHI vs. ORACLE AMERICA INC., USA
In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal accepted the assessee's request to withdraw its appeal and dismiss the Revenue's appeal. Both appeals were disposed of accordingly.
What were the facts?
The assessee requested withdrawal of its appeal and dismissal of the Revenue's appeal for AY 2014-15. This was due to opting for settlement under the Vivad Se Vishwas Scheme, 2020.
What were the issues?
The primary issue was the disposal of cross-appeals after the assessee opted for settlement under the Vivad Se Vishwas Scheme.
Which sections of the Income-tax Act were involved?
The Direct Tax Vivad Se Vishwas Act, 2020
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘A’: NEW DELHI
Before: SHRI G.S. PANNU & SHRI KUL BHARAT
assessment year 2014-15 are directed against the order of learned CIT(A)-43, New Delhi, dated 30.09.2019.
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.
Learned Senior DR has no objection.
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.
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3 ITAs-9346,9288/Del/2019 become infructuous and Assessee’s appeal is dismissed as withdrawn.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
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