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Income Tax Appellate Tribunal, DELHI BENCHES “C” : DELHI
Before: SHRI G.S. PANNU
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “C” : DELHI [THROUGH VIDEO CONFERENCING] BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI MS. MADHUMITA ROY, JUDICIAL MEMBER ITA.No.1924 & 1925/Del./2017 Assessment Year 2012-2013 & 2013-2014 M/s. Oracle Corporation Singapore The DCIT, Pte. Limited, C/o. PWC Pvt. Ltd., 11A Sucheta Circle 2(2)(2), vs., Bhawan, Vishnu International Taxation, Digambar Marg, New Delhi – 110 002. New Delhi – 110 002 PAN AABCO3300P (Appellant) (Respondent) For Assessee : -None- For Revenue : Ms. Anima Baranwal, Sr. D.R. Date of Hearing : 29.06.2021 Date of Pronouncement : 29.06.2021 ORDER PER G.S PANNU, V.P.
The above appeals by the Assessee for the A.Y. 2012-2013 and 2013-2014 are directed against the separate Assessment Orders of the DCIT, Circle-2(2)(2), New Delhi, Dated 31.01.2017.
2 ITA.No.1924/Del./2017
None appeared on behalf of the assessee at the time of Virtual Hearing before us. The assessee, vide letter dated 21.06.2021 has requested through email for withdrawal of the appeals filed by it and stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment years 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.
Learned Senior D.R. has no objection. 4. In view of the above, we accept the request of the assessee. 5. In the result, both the appeals of the assessee are dismissed. Above decision was pronounced on conclusion of Virtual Hearing on 29.06.2021.