ORACLE CORPORATION SINGAPORE PTE. LTD.,NEW DELHI vs. DCIT (INTERNATIONAL TAXATION), CIRCLE- 2(2)(2), NEW DELHI

PDF · subscribers
ITA 4301/DEL/2018Status: DisposedITAT Delhi29 June 2021AY 2014-153 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed in light of the settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal for AY 2014-2015. The assessee subsequently requested to withdraw the appeal as they opted to settle the tax dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the assessee's appeal should be dismissed due to opting 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 BENCHES “C” : DELHI

Before: SHRI G.S. PANNU

Hearing: 29.06.2021Pronounced: 29.06.2021

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.4301/Del./2018 Assessment Year 2014-2015 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.

This appeal by the Assessee for the A.Y. 2014- 2015 is directed against the Order of the Ld. CIT(A)-43, New Delhi, Dated 27.03.2018.

2 ITA.No.4301/Del./2018

2.

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 appeal filed by it 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 D.R. has no objection. 4. In view of the above, we accept the request of the assessee. 5. In the result, the appeal of the assessee is dismissed. Above decision was pronounced on conclusion of Virtual Hearing on 29.06.2021.

Recent GST High Court judgments

Search GST case law →