DCIT, New Delhi V. M/s. Genpact India, Gurgaon

ITA 111/DEL/2013

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 7083 (ITAT-DELHI)
• Duration Of Justice: 8 year(s) 3 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-04-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 18-04-2017
• Assessment Year: 2001-2002
• Appeal Filed On: 07-01-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) ITA NO.2047/DEL/2012 ASSESSMENT YEAR: 2000-01 ACIT, CIRCLE 12 (1) NEW DELHI VS M/S. GE CAPITAL INTERNATIONAL SERVICES (NOW KNOWN AS GENPACT INDIA), AIFACS BUILDING, RAFI MARG, NEW DELHI (APPELLANT) (RESPONDENT) ITA NO.111/DEL/2013 ASSESSMENT YEAR: 2001-02 DCIT, CIRCLE 12 (1) NEW DELHI VS GENPACT INDIA, (FORMERLY KNOWN AS GE CAPITAL INTERNATIONAL SERVICES) DLF CITY, PHASE-V, SECTOR-53, GURGAON (APPELLANT) (RESPONDENT) ITA NO.6203/DEL/2012 ASSESSMENT YEAR: 2001-02 GENPACT INDIA, (FORMERLY KNOWN AS GE CAPITAL INTERNATIONAL SERVICES) DLF CITY, PHASE-V, SECTOR-53, GURGAON VS DCIT CIRCLE 12 (1) NEW DELHI (APPELLANT) (RESPONDENT) 2 ITA NO.1764/DEL/2012 ASSESSMENT YEAR: 2000-01 GENPACT INDIA, (EARLIER KNOWN AS GE CAPITAL INTERNATIONAL SERVICES) DELHI INFORMATION TECHNOLOGY PARK, SHASTRI PARK, NEW DELHI VS DCIT CIRCLE 12 (1) NEW DELHI (APPELLANT) (RESPONDENT) APPELLANT BY MS. SUNITA SINGH, CIT DR RESPONDENT BY SH. ROHIT GARG, ADVOCATE DATE OF HEARING: 07/04/2021 DATE OF PRONOUNCEMENT: 07/04/2021 ORDER PER N. K. BILLAIYA, AM: THESE APPEALS FILED BY THE ASSESSEE AND REVENUE AR E PREFERRED AGAINST THE ORDERS OF THE CIT(A)-XV AND C IT(A)-V, NEW DELHI DATED 14.12.2012 AND 16.10.2012 FOR A.YS. 2000-01 AND 2001-02. 2. VIDE LETTER DATED 07.04.2021 THE ASSESSEE SOUGHT PERMISSION TO WITHDRAW THE APPEALS AS THE DISPUTE HAS BEEN SET TLED UNDER THE VIVAD SE VISHWAS ACT,2020. 3. NOTING THE CONTENTS OF THE APPLICATION THE APPEA LS ARE DISMISSED AS WITHDRAWN. 3 4. DECISION ANNOUNCED IN THE OPEN COURT IN THE PRES ENCE OF BOTH THE REPRESENTATIVES ON 07.04.2021. SD/- SD/- (SUDHANSHU SRIVASTAVA) (N. K. B ILLAIYA) JUDICIAL MEMBER A CCOUNTANT MEMBER *NEHA* DATE:-07.04.2021 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGI STRAR ITAT NEW DELHI DATE OF DICTATION 0 7 .0 4 .2021 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 0 7 .0 4 .2021 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER 0 7 .0 4 .2021 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS/PS 0 7 .0 4 .2021 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 0 7 .0 4 .2021 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/ PS 0 7 .0 4 .2021 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 0 7 .0 4 .2021 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH FILE GOES TO THE HEAD CLERK. THE DATE ON WHICH FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER