DCIT Circle-12 (1), V. GE Cap. Intl. Services,

ITA 1304/DEL/2008

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 2293 (ITAT-DELHI)
• Duration Of Justice: 13 year(s) 2 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-06-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 18-04-2017
• Assessment Year: 2002-2003
• Appeal Filed On: 09-04-2008
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: DISHA JHAM
• Section: 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.AS. NO.1304/DEL/2008, 3156/DEL/2013, 4314/DEL/2014, 3528/DEL/2012 ASSESSMENT YEARS: 2002-2003, 2003-04, 2004-05, 2005- 06 1. DCIT, CIRCLE-12(1), NEW DELHI. 2. ACIT, CIRCLE-12(1), NEW DELHI. 3. ACIT, CIRCLE-12(1), NEW DELHI. 4. ACIT, CIRCLE-12(1), NEW DELHI. VS. M/S. GE CAP. INTL. SERVICES, AIFACS BLDG. 1, RAFI MARG, NEW DELHI. GENPACT INDIA (FORMERLY KNOWN AS GE CAPITAL INTERNATIONAL SERVICES), DELHI INFORMATION TECHNOLOGY PARK, SHASTRI PARK DELHI. GENPACT INDIA (FORMERLY KNOWN AS GE CAPITAL INTERNATIONAL SERVICES) DLF CITY, PHASE-V, SECTOR-53, GURGAON. GENPACT INDIA (FORMERLY KNOWN AS GE CAPITAL INTERNATIONAL SERVICES) DLF CITY, PHASE-V, SECTOR-53, GURGAON. TAN/PAN : AAACG9163H (APPELLANT) (RESPONDENT) I.T.AS. NO. 6323/DEL/2014, 1127/DEL/2008, 2636/DEL/2007, 4311/DEL/2014, 3590/DEL/2012 ASSESSMENT YEARS: 2002-03, 2002-03, 2003-04, 2004-05 , 2006- 06 1.GENPACT INDIA (FORMERLY KNOWN AS GE CAPITAL INTERNATIONAL SERVICES), DELHI INFORMATION TECHNOLOGY DCIT, CIRCLE-11(2), NEW DELHI. I.T.AS. NO. 2636/DEL/2007, 1127&1304/DEL/2008, 3590 &3528/DEL/2012, 3156/DEL/2013, 4314, 4311 & 6323/DE L/2014 2 PARK, DMRC BUILDING SHASTRI PARK NEW DELHI. 2. GENPACT INDIA (FORMERLY KNOWN AS GE CAPITAL INTERNATIONAL SERVICES), DELHI INFORMATION TECHNOLOGY PARK, SHASTRI PARK, DELHI. 3. GENPACT INDIA (FORMERLY KNOWN AS GE CAPITAL INTERNATIONAL SERVICES), DELHI INFORMATION TECHNOLOGY PARK, SHASTRI PARK, DELHI. 4. GENPACT INDIA (FORMERLY KNOWN AS GE CAPITAL INTERNATIONAL SERVICES), DMRC, IT PARK, SHASTRI PARK METRO STATION, G.T. ROAD, DELHI. 5. GENPACT INDIA (FORMERLY KNOWN AS GE CAPITAL INTERNATIONAL SERVICES), DELHI INFORMATION TECHNOLOGY PARK, SHASTRI PARK, NEW DELHI. VS. ACIT, RANGE-12(1), NEW DELHI. DCIT, CIRCLE-12(1), NEW DELHI. DCIT, CIRCLE-12(1), NEW DELHI. TAN/PAN: AAACG9163H (APPELLANT) (RESPONDENT) APPELLANT BY: MS. SUNITA SINGH, CIT-D.R. RESPONDENT BY: SHRI ROHIT GARG, ADV. & MS. DISHA JHAM, ADV. DATE OF HEARING: 2 2 0 6 2021 DATE OF PRONOUNCEMENT: 22 0 6 2021 I.T.AS. NO. 2636/DEL/2007, 1127&1304/DEL/2008, 3590 &3528/DEL/2012, 3156/DEL/2013, 4314, 4311 & 6323/DE L/2014 3 O R D E R PER BENCH: THE APPEALS BY THE REVENUE AS WELL AS BY THE ASSESS EE ARE DIRECTED AGAINST THE FOLLOWING ORDERS. ITA NO. APPEAL FILED BY ORDER DATE ASSESSMENT YEAR PASSED BY 6323/DEL/2014 ASSESSEE 06.01.2014 2002-03 CIT(A)-IV, NEW DELHI 2636/DEL/2007 ASSESSEE 22.03.2007 2002-03 CIT, DELHI- IV 1127/DEL/2008 ASSESSEE 21.01.2008 2002-03 CIT(A)-XV, NEW DELHI 4311/DEL/2014 ASSESSEE 02.05.2014 2004-05 CIT(A)-XX, NEW DELHI 3590/DEL/2012 ASSESSEE 27.04.2012 2005-06 CIT(A)-VIII, NEW DELHI 1304/DEL/2008 DEPARTMENT 28.01.2008 2002-03 CIT(A)-XV, NEW DELHI. 3156/DEL/2013 DEPARTMENT 28.02.2013 2003-04 CIT(A)-XV, NEW DELHI. 4314/DEL/2014 DEPARTMENT 02.05.2014 2004-05 CIT(A)-XX, NEW DELHI. 3528/DEL/2012 DEPARTMENT 27.04.2012 2005-06 CIT(A)-VIII, NEW DELHI 2. THE LEARNED COUNSEL FOR THE ASSESSEE, VIDE ITS LETTER DATED 22 ND JUNE, 2021, RECEIVED THROUGH EMAIL, HAS REQUESTED FOR WITHDRAWAL OF THE APPEALS AND STATED THAT THE A SSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEARS UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHEME, 2020. 3. LEARNED CIT-DR HAS NO OBJECTION. I.T.AS. NO. 2636/DEL/2007, 1127&1304/DEL/2008, 3590 &3528/DEL/2012, 3156/DEL/2013, 4314, 4311 & 6323/DE L/2014 4 4. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF T HE ASSESSEE FOR WITHDRAWAL OF THE APPEALS. 5. IN THE RESULT, THE APPEALS FILED BY THE REVENUE AND THE APPEALS FILED BY THE ASSESSEE ARE DISMISSED AS WITH DRAWN. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTUA L HEARING IN THE PRESENCE OF BOTH THE PARTIES ON 22 ND JUNE, 2021. SD/- SD/- [PRASHANT MAHARISHI] [AMIT SHUKLA] [ACCOUNTANT MEMBER] JUDICIAL MEMBER DATED: 22/02/2021 PKK: