COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2 vs. GENPACT CONSULTING (SINGAPORE) PTE. LTD. (EARLIER KNOWN AS HEADSTRONG CONSULTING PTE. LTD.)

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ITA/571/2023HC DelhiDLHC01040398202311 December 2024Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE DHARMESH SHARMA2 pages
AI SummaryDismissed

What did the High Court hold?

The Delhi High Court held that the present appeal would meet an identical fate as the judgment rendered in Commissioner of Income Tax (International Taxation)-2 vs. Genpact Consulting Singapore Pte Ltd. [ITA 103/2023]. Consequently, the appeal filed by the revenue was dismissed. The reasoning is based on the principle of stare decisis, where a court follows its own prior decisions in similar cases. The ratio decidendi is that if a prior appeal between the same parties on substantially similar grounds has been dismissed, a subsequent appeal on the same issue should also be dismissed. No specific issues were left undecided; the appeal was dismissed outright.

What were the facts?

This case involves an appeal by the Commissioner of Income Tax (International Taxation)-2 against an order of the Income Tax Appellate Tribunal (ITAT). The assessee is Genpact Consulting (Singapore) Pte. Ltd. The appeal challenges the ITAT's decision. The High Court of Delhi condoned a delay of 40 days in filing the appeal. The Court noted that the present appeal would meet the same fate as another related appeal, ITA 103/2023, decided on the same day between the same parties.

What were the issues?

1. Whether the Income Tax Appellate Tribunal's order is liable to be set aside, given the facts and circumstances of the case? (Question of law) Assessee's Contentions: The assessee's counsel relied on the judgment rendered by the High Court of Delhi in Commissioner of Income Tax (International Taxation)-2 vs. Genpact Consulting Singapore Pte Ltd. [ITA 103/2023], which was decided on the same day. Revenue's Contentions: The revenue's counsel, while present, did not present any arguments distinct from the precedent established in the related appeal.

AI-generated summary — verify with the full judgment below

$~3 * IN THE HIGH COURT OF DELHI AT NEW DELHI

+ ITA 571/2023 COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2

.....Appellant

Through: Mr. Sanjay Kumar, SSC along with Ms. Monica Benjamin and Ms. Easha Kadian, JSCs.

versus

GENPACT CONSULTING (SINGAPORE) PTE. LTD. (EARLIER KNOWN AS HEADSTRONG CONSULTING PTE. LTD.)

.....Respondent

Through: Mr. Sachit Jolly, Sr. Adv. with Ms. Disha Jham, Ms. Soumya Singh and Mr. Devansh Jain, Advs.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA

HON'BLE MR. JUSTICE DHARMESH SHARMA

O R D E R %

11.12.2024 CM APPL. 52423/2023 (40 Days Delay)

Bearing in mind the disclosures made in the application, the delay of 40 days in filing the appeal is condoned.

The application stands disposed of. ITA 571/2023

In light of the judgment rendered today in Commissioner of Income Tax (International Taxation)-2 vs. Genpact Consulting Singapore Pte Ltd. [ITA 103/2023], the challenge which stands mounted to the order of the Income Tax Appellate Tribunal would be This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 03/07/2025 at 00:31:36

liable to meet an identical fate. The appeal fails and stands dismissed.

YASHWANT VARMA, J.

DHARMESH SHARMA, J. DECEMBER 11, 2024/RW This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 03/07/2025 at 00:31:36

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