GENPACT INDIA PRIVATE LIMITED,GURGAON V. ACIT, OSD, DELHI

SA 639/DEL/2025

AI Insights

Genpact India Private Limited filed stay applications concerning the recovery of outstanding demands for the Assessment Years 2017-18 and 2018-19. The primary legal contention raised was the issue of limitation, arguing that the assessment orders were barred by limitation, referencing a precedent set by the Hon'ble High Court of Madras. The Department's Representative indicated that no recovery measures had been initiated. Given the complexity of the legal issues, particularly the interplay between Section 144C and Section 153 of the Income Tax Act, which is under review by a Larger Bench of the Supreme Court, the Tribunal decided to extend the stay on recovery actions.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 842143 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Stay Application
• Pronouncement Date: 24-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: 2017-2018
• Appeal Filed On: 23-12-2025
• Other Referred Cases: Commissioner of Income-tax Vs. Roca Bathroom Products (P.) Ltd. [2022] 445 537 (Madras), ACIT Vs. Shelf Drilling Ron Tappmeyer Ltd. in Special Leave to Appeal
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMIT KUMAR SINGH
• Assessee Lawyers: VIYUSHTI RAWAT
• Keywords: Application of stay; Extension of stay
• Section: 12A

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘H’ NEW DELHI BEFORE SHRI YOGESH KUMAR U.S, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER S. A NO. 639/Del/2025 in ITA No. 2442/Del/2022 ( A.Y 2017-18) S. A NO. 640/Del/2025 in ITA No. 2443/Del/2022 ( A.Y 2018-19) Genpact India Private Limited 12A (Ground Floor )Prakash Deep Building 7R, Tolstoy Marg, New Delhi-110001, India PAN: AABCE4461B (APPLICANT) Vs Additional/Joint/Deputy/Assis tant Commissioner of Income Tax/Income Tax Officer, National Faceless Appeal Centre Circle 13(1) New Delhi(RESPONDENT) ORDER PER YOGESH KUMAR, U.S. JM: By way of the present Stay Applications, Assessee sought for Stay of recovery of respective outstanding demand pertaining to Assessment Year 2017-18 and 2018-19. 2. The Assessee has raised the Ground of Limitation contending that the assessment order is barred by limitation and relied on the ratio laid down by the Hon'ble High Court of Madras in the case of Commissioner of Income-tax Vs. Roca Bathroom Products (P.) Ltd. [2022] 445 537 (Madras). Appellant by Ms. Viyushti Rawat, Adv Respondent by Sh. Amit Kumar Singh, Sr. DR Date of Hearing 20.02.2026 Date of Pronouncement 24.02.2026 Printed from counselvise.com 3. The ld. Department's Representative submitted the oral undertaking based on the communication made with the A.O. that Department has not resorted to any recovery measures. 4. Considering the fact that one of the issues involved in the main Appeal i.e. issue of limitation arising from the interplay between Section 144C and Section 153 of the Act is presently referred to Larger Bench of the Hon'ble Supreme Court in the case of ACIT Vs. Shelf Drilling Ron Tappmeyer Ltd. in Special Leave to Appeal, the delay in disposal of the Appeals before us is not attributable to the Assessee. Therefore, we hereby grant extension of stay of recovery on outstanding demand for a period of 180 days or till disposal of Appeals, whichever is earlier. 5. In the result, stay applications filed by the assessee are allowed. Order pronounced in the Open Court on this 24th Day of February, 2026. Sd/- Sd/- (NAVEEN CHANDRA) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 24 /02/2026 R. Naheed * Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI Printed from counselvise.com Printed from counselvise.com "