GENERAL MOTORS TECHNICAL CENTRE INDIA PRIVATE LIMITED,HARYANA V. DCIT, CIRCLE-1(1), GURGAON

ITA 459/DEL/2022

AI Insights

The case involves three appeals by General Motors Technical Centre India Private Limited against the final assessment orders passed by the Assessing Officer under sections 143(3), 143(3A), and 143(3B) of the Income Tax Act, pursuant to the directions of the Dispute Resolution Panel (DRP) New Delhi. The appeals pertain to the assessment years 2016-17 to 2018-19. The assessee opted to resolve the disputes through the Direct Tax Vivad se Vishwas Scheme, 2024, and submitted Form 1 on 30/01/2025. Consequently, the Tribunal decided to keep the appeals in abeyance until the issuance of Form 2 by the Department, ultimately treating the appeals as withdrawn following the assessee's decision to settle under the scheme.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 126405 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-04-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I
• Assessment Year: 2017-2018
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DHARM VEER SINGH
• Assessee Lawyers: YISHU GOEL
• Section: 143(3)

Judgement Text

"ITA Nos.536/Del/2021, 459/Del/2022 & 2215/Del/2022 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.536/Del/2021 िनधा रणवष /Assessment Year:2016-17 General Motors Technical Centre India Private Limited, Office No.4-109A, 4th Floor, We Work Blue One Square, 246, Phase-4, Udyog Vihar, Gurgaon, Haryana. बनाम Vs. Assessing Officer National E-Assessment Centre, 5th Floor, HSIIDC Building, Udyog Vihar, Phase-5, Near Shankar Chowk, Gurgaon, Haryana. PAN No. AADCB7663C अपीलाथ\u0014 Appellant \u0016\u0017यथ\u0014/Respondent आ.अ.सं/.I.T.A No.459/Del/2022 िनधा रणवष /Assessment Year:2017-18 General Motors Technical Centre India Private Limited, Office No.4-109A, 4th Floor, We Work Blue One Square, 246, Phase-4, Udyog Vihar, Gurgaon, Haryana. बनाम Vs. DCIT, Circle-1(1), Gurgaon, Haryana. PAN No. AADCB7663C अपीलाथ\u0014 Appellant \u0016\u0017यथ\u0014/Respondent & आ.अ.सं/.I.T.A No.2215/Del/2022 िनधा रणवष /Assessment Year:2017-18 General Motors Technical Centre India Private Limited, Office No.4-109A, 4th Floor, We Work Blue One Square, 246, Phase-4, Udyog Vihar, Gurgaon, Haryana. बनाम Vs. ACIT, Circle-1(1), Gurgaon, Haryana. PAN No. AADCB7663C अपीलाथ\u0014 Appellant \u0016\u0017यथ\u0014/Respondent ITA Nos.536/Del/2021, 459/Del/2022 & 2215/Del/2022 2 िनधा\u0005\u0006रतीक ओरसे /Assessee by Shri Yishu Goel, AR राज\u0010वक ओरसे /Revenue by Shri Dharm Veer Singh, CIT DR सुनवाईक तारीख/ Date of hearing: 24.04.2025 उ\u0016ोषणाक तारीख/Pronouncement on 24.04.2025 आदेश /O R D E R PER C.N. PRASAD, J.M. These appeals are filed by the Assessee against the final assessment order passed by Assessing Officer u/s 143(3) r.w.s. 143(3A) & 143(3B) pursuant to the directions of DRP New Delhi, dated 14/10/2020 passed u/s 144C(5) of the Act for the AYs 2016-17 to 2018-19 respectively. 2. Ld. Counsel for the assessee submitted that the assessee had opted to settle the disputes in appeals through Direct Tax Vivad se Vishwas Scheme, 2024 and accordingly Form 1 has been filed on 30/01/2025. A copy of Form 1 for assessment years 2016-17 to 2018-19 are placed on record. The Counsel thus, requested the Bench to keep the appeals in abeyance till Form 2 is issued by the Department. 3. Heard rival submissions, perused Form 1 filed by the assessee under DTVSVS 2024. It is observed from the said Form that the assessee opted to settle the disputes in appeals in ITA ITA Nos.536/Del/2021, 459/Del/2022 & 2215/Del/2022 3 Nos.536/Del/2021, 459/Del/2022 & 2215/Del/2022 for the assessment years 2016-17 to 2018-19 under DTVSVS and the same is pending for consideration by the Department. Since the assessee has opted under DTVSVS to settle the issues in appeals, these appeals are treated as withdrawn. However, in the event of the Department not accepting the application filed by the assessee under DTVSVS 2024, for any reason, the assessee is at liberty to file miscellaneous application for recall of the order of the Tribunal. With these observations these appeals are treated as withdrawn. 4. In the result, appeals of the assessee are dismissed as withdrawn. Order pronounced in the open court on 24/04/2025 Sd/- Sd/- (MANISH AGARWAL) (C.N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 24.04.2025 *Kavita Arora, Sr. P.S. Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ITA Nos.536/Del/2021, 459/Del/2022 & 2215/Del/2022 4 ASSISTANT REGISTRAR ITAT, NEW DELHI "