ORACLE INDIA PVT. LTD.,NEW DELHI vs. ADDL. CIT, RANGE- 19, NEW DELHI
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH ‘I’: NEW DELHI
BEFORE
SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER
AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER
Oracle India Private
Limited,
F-01/02, 1st Floor Salcon
Rasvillas, D-1,
District Centre Saket,
New Delhi-110017
PAN-AAACO0158L
Vs.
Addl. Commissioner of Income Tax,
Range-19,
(erstwhile Range-13)
New Delhi.
(Appellant)
(Respondent)
Asst. Commissioner of Income Tax,
Circle-19(1),
F-01/02, 1st Floor
Salcon Rasvillas, D-1,
District Centre Saket,
New Delhi-110017
PAN-AAACO0158L
(Appellant)
(Respondent)
Assessee by Shri Kalrav Malhotra, Adv.
Department by Shri Dharm Veer Singh, CIT-DR
Date of Hearing
24/04/2025
Date of Pronouncement
24/04/2025
PER MANISH AGARWAL, AM:
Both the appeals have been preferred by the assessee as well as by the Revenue against the order dated 26.12.2017 in Appeal
No.73/2009-10/CIT(A)-44 passed by the Learned Commissioner of Income Tax (Appeals)-44, New Delhi {‘Ld. CIT(A)’ in short} for Assessment Year: 2005-06. 2. The Ld. Authorized Representative (AR) submits that the assessee has opted to settle the dispute relating to the tax arrears for the assessment years under consideration under The Direct Tax
Vivad se Vishwas Act, 2020. It has been stated that the necessary declaration in accordance with Section 4 of The Direct Tax Vivad se
Vishwas Act, 2020 has been filed by the assessee.
Considering the aforesaid situation, the captioned appeals are consigned to the records and treated as dismissed.
However, the aforesaid is subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforestated Act, the appellant (i.e., the assessee) shall be at liberty to approach the Tribunal for reinstitution of the appeals and the Tribunal shall consider such applications appropriately as per law. The respondent (i.e., the Revenue) has no objection with regard to the aforesaid caveat. 5. In view of the aforesaid, the both appeals are consigned to the records and, for statistical purposes, are treated as dismissed.
Order pronounced in the open court on 24/4/2025. (CHALLA NAGENDRA PRASAD) (MANISH AGARWAL)
JUDICIAL MEMBER ACCOUNTANT MEMBER
Dated: 24/04/2025
PK/Sr. Ps