Oracle India Pvt. Ltd., New Delhi v. DCIT, New Delhi

ITA 2298/DEL/2017 | 2004-2005
Pronouncement Date: 25-03-2021 | Result: Dismissed

Appeal Details

RSA Number 229820114 RSA 2017
Assessee PAN AAACO0158L
Bench Delhi
Appeal Number ITA 2298/DEL/2017
Duration Of Justice 3 year(s) 11 month(s) 7 day(s)
Appellant Oracle India Pvt. Ltd., New Delhi
Respondent DCIT, New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 25-03-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted E
Tribunal Order Date 25-03-2021
Assessment Year 2004-2005
Appeal Filed On 17-04-2017
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A : NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA JUDICIAL MEMBER ITA NO. 1822/DEL/2017 ASSESSMENT YEAR : 2004-05 ADDL. CIT RANGE-19 NEW DELHI VS. M/S ORACLE INDIA PVT. LTD. F-1/2 1 FLOOR SALCON RASVILAS D-1 DISTRICT CENTRE SAKET NEW DELHI 110 017 (PAN: AAACO0158L) (APPELLANT) (RESPONDENT) ITA NO. 2298/DEL/2017 ASSESSMENT YEAR : 2004-05 M/S ORACLE INDIA PVT. LTD. F-1/2 1 FLOOR SALCON RASVILAS D-1 DISTRICT CENTRE SAKET NEW DELHI 17 (PAN: AAACO0158L) VS. DCIT CIRLE 19(1) NEW DELHI (APPELLANT) (RESPONDENT) DEPARTMENT BY : SH. M. BARANWAL SR. DR. ASSESSEE BY : SH. TARANDEEP SINGH ADV. & SH. PULKIT VERMA ADV. 2 DATE OF HEARING : 25.03.2021 DATE OF PRONOUNCEMENT : 25.03.2021 ORDER PER G.S. PANNU VP : THESE ARE CROSS APPEALS FILED BY THE REVENUE AS WELL AS ASSESSEE FOR THE ASSESSMENT YEAR 2004-05 ARE DIRECTED AGAINST THE ORDER OF L EARNED CIT(A)-7 NEW DELHI. 2. THE ASSESSEES A.R. VIDE HIS LETTER DATED 21.03.2021 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 UNDE R 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 DR HAS NO OBJECTION. 4. IN VIEW OF THE ABOVE WE ACCEPT THE REQUEST OF THE ASSESSEES A .R. FOR DISMISSAL OF THE REVENUES APPEAL AND ALSO ACCEPT THE REQUEST FOR WIT HDRAWAL OF THE APPEAL FILED BY THE ASSESSEE FOR THE SAME ASSESSMENT YEAR I. E. 2004-05. 3 5. IN THE RESULT THE APPEAL FILED BY THE REVENUE IS DISMISSE D HAVING BECOME INFRUCTUOUS AND ASSESSEES APPEAL IS DISMISSED AS WITHDRAWN. ABOVE DECISION WAS PRONOUNCED IN THE PRESENCE OF BOTH THE PARTIES ON CONCLUSION OF VIRTUAL HEARING ON 25 MARCH 2021. SD/- SD/- (SUDHANSHU SRIVASTAVA) (G.S. PANNU) JUDICIAL MEMBER VICE PRESIDENT SRB COPY FORWARDED TO: - 1. APPELLANT . 2. RESPONDENT. 3. CIT 4. CIT(A) 5. DR ITAT ASSISTANT REGISTRAR 4