Genpact India (Formerly Known As… vs DCIT | ITAT Delhi 2021

Income Tax Appellate Tribunal, DELHI BENCH “C” NEW DELHI

Before: SHRI AMIT SHUKLA & SHRI PRASHANT MAHARISHI

For Appellant: Ms. Sunita Singh, CIT-D.R

For Respondent: Shri Rohit Garg, Adv. & Ms

DCIT, M/s. GE Cap. Intl. Services, Circle-12(1), AIFACS Bldg. 1, Rafi Marg, New Delhi. New Delhi.

2. ACIT, Circle-12(1), vs. Genpact India (formerly New Delhi. known as GE Capital International Services), Delhi Information Technology Park, Shastri Park Delhi.

3. ACIT, Circle-12(1), Genpact India (formerly New Delhi. known as GE Capital International Services) DLF City, Phase-V, Sector-53, Gurgaon.

4. ACIT, Circle-12(1), Genpact India (formerly New Delhi. 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 DCIT, known as GE Capital Circle-11(2), International Services), Delhi New Delhi. Information Technology

2 I.T.As. No. 2636/DEL/2007, 1127&1304/DEL/2008, 3590&3528/DEL/2012, 3156/DEL/2013, 4314, 4311 & 6323/DEL/2014 Park, vs. DMRC Building Shastri Park New Delhi.

2. Genpact India (formerly ACIT, Range-12(1), known as GE Capital New Delhi. International Services), Delhi Information Technology Park, Shastri Park, Delhi.

Genpact India (formerly DCIT, Circle-12(1), known as GE Capital New Delhi. International Services), Delhi Information Technology Park, Shastri Park, Delhi.

4. Genpact India (formerly DCIT, Circle-12(1), known as GE Capital New Delhi. 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. 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: 22 06 2021 Date of pronouncement: 22 06 2021

3 I.T.As. No. 2636/DEL/2007, 1127&1304/DEL/2008, 3590&3528/DEL/2012, 3156/DEL/2013, 4314, 4311 & 6323/DEL/2014

O R D E R PER BENCH:

The Appeals by the Revenue as well as by the Assessee are directed against the following orders. filed Order date Assessment Passed by by Year 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

The learned counsel for the assessee, vide its letter dated 22nd June, 2021, received through email, has requested for withdrawal of the appeals and stated that the assessee 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.

4 I.T.As. No. 2636/DEL/2007, 1127&1304/DEL/2008, 3590&3528/DEL/2012, 3156/DEL/2013, 4314, 4311 & 6323/DEL/2014

In view of the above, we accept the request of the assessee for withdrawal of the appeals.

In the result, the appeals filed by the Revenue and the appeals filed by the Assessee are dismissed as withdrawn.

Above decision was announced on conclusion of Virtual Hearing in the presence of both the parties on 22nd June, 2021.

GENPACT INDIA (FORMERLY KNOWN AS GE CAPITAL INTERNATIONAL SERVICES),DELHI vs. DCIT, NEW DELHI