ACIT, CIRCLE- 19(1), NEW DELHI vs. ORACLE (OFSS) BPO SERVICE LTD., GURGAON

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ITA 3457/DEL/2018Status: DisposedITAT Delhi11 March 2021AY 2012-133 pages

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

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that since the assessee opted for settlement under the Vivaad Se Vishwas Act and Form No. 3 was issued, the Department's appeal is to be treated as withdrawn and dismissed.

What were the facts?

The Department filed an appeal against the CIT(Appeals) order for AY 2012-13. The assessee opted for settlement under the Direct Taxes Vivaad Se Vishwas Act, 2020, and Form No. 3 was issued.

What were the issues?

Whether the Department's appeal should be dismissed as withdrawn due to the assessee opting for settlement under the Direct Taxes Vivaad Se Vishwas Act, 2020.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “1–2 ”: NEW DELHI

Before: SHR AMIT SHUKLASHRI PRASHANT MAHARISHI

For Appellant: Shri Mayank Patwari, Adv.;
For Respondent: Shri M. Baranwal, Sr. D.R.;
Hearing: 11/03/2021Pronounced: 11/03/2021

O R D E R PER PRASHANT MAHARISHI, A. M.

1.

This appeal is filed by the Department against the order of the ld. CIT (Appeals)-38, New Delhi, dated 15.12.2017 for Assessment Year 2012-13.

2.

At the time of hearing the ld. AR submitted that assessee has opted for the settlement of the dispute in the impugned appeal under the Direct Taxes Vivaad Se Vishwas Act, 2020 and Form No. 3 has also been issued to the assessee on 9th February, 2021. Therefore, the appeal of the Revenue may be treated as withdrawn and hence dismissed. 3. The ld. DR submitted that the appeal may be kept pending. 4. We have carefully considered the rival contentions and find that the relevant Form No. 3 has been issued in the impugned appeal on 09th February, 2021 determining the tax payable by the assessee of Rs.34,03,735/-. The above appeal filed by the Revenue is treatged as withdrawn and hence dismissed Page | 1

subject to the caveat that assessee pays the impugned amount and the issue involved in the appeal is settled. In case the issue is not settled, the Revenue may have a right to request for recall of this appeal. 5. Accordingly the appeal of the ld. Assessing Officer is dismissed as withdrawn.

Order pronounced in the open court on 11/03/2021.

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