GENERAL MOTORS TECHNICAL CENTRE INDIA PRIVATE LIMITED,HARYANA vs. DCIT, CIRCLE-1(1), GURGAON

ITA Nos.536/Del/2021, 459/Del/2022 & 2215/Del/2022

IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH “I” NEW DELHI

BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER
AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER

आ.अ.सं/.I.T.A No.536/Del/2021
िनधा रणवष /Assessment Year:2016-17
General Motors Technical Centre
India Private Limited,
Office No.4-109A, 4th Floor,
We Work Blue One Square, 246,
Phase-4, Udyog Vihar, Gurgaon,
Haryana.
बनाम
Vs.
Assessing Officer
National E-Assessment Centre,
5th Floor,
HSIIDC Building,
Udyog Vihar, Phase-5,
Near Shankar Chowk,
Gurgaon, Haryana.
PAN No. AADCB7663C
अपीलाथ Appellant
यथ/Respondent
आ.अ.सं/.I.T.A No.459/Del/2022
िनधा रणवष /Assessment Year:2017-18
General Motors Technical Centre
India Private Limited,
Office No.4-109A, 4th Floor,
We Work Blue One Square, 246,
Phase-4, Udyog Vihar, Gurgaon,
Haryana.

बनाम
Vs.
DCIT,
Circle-1(1),
Gurgaon, Haryana.
PAN No. AADCB7663C
अपीलाथ Appellant
यथ/Respondent
&
आ.अ.सं/.I.T.A No.2215/Del/2022
िनधा रणवष /Assessment Year:2017-18
General Motors Technical Centre
India Private Limited,
Office No.4-109A, 4th Floor,
We Work Blue One Square, 246,
Phase-4, Udyog Vihar, Gurgaon,
Haryana.
बनाम
Vs.
ACIT,
Circle-1(1),
Gurgaon, Haryana.
PAN No. AADCB7663C
अपीलाथ Appellant
यथ/Respondent

ITA Nos.536/Del/2021, 459/Del/2022 & 2215/Del/2022

िनधारतीक ओरसे /Assessee by Shri Yishu Goel, AR
राजवक ओरसे /Revenue by Shri Dharm Veer Singh, CIT DR

सुनवाईक तारीख/ Date of hearing:
24.04.2025
उोषणाक तारीख/Pronouncement on 24.04.2025

आदेश /O R D E R
PER C.N. PRASAD, J.M.
These appeals are filed by the Assessee against the final assessment order passed by Assessing Officer u/s 143(3) r.w.s.
143(3A) & 143(3B) pursuant to the directions of DRP New Delhi, dated 14/10/2020 passed u/s 144C(5) of the Act for the AYs 2016-17
to 2018-19 respectively.
2. Ld. Counsel for the assessee submitted that the assessee had opted to settle the disputes in appeals through Direct Tax Vivad se
Vishwas Scheme, 2024 and accordingly Form 1 has been filed on 30/01/2025. A copy of Form 1 for assessment years 2016-17 to 2018-19 are placed on record. The Counsel thus, requested the Bench to keep the appeals in abeyance till Form 2 is issued by the Department.
3. Heard rival submissions, perused Form 1 filed by the assessee under DTVSVS 2024. It is observed from the said Form that the assessee opted to settle the disputes in appeals in ITA

ITA Nos.536/Del/2021, 459/Del/2022 & 2215/Del/2022

Nos.536/Del/2021,
459/Del/2022
&
2215/Del/2022
for the assessment years 2016-17 to 2018-19 under DTVSVS and the same is pending for consideration by the Department. Since the assessee has opted under DTVSVS to settle the issues in appeals, these appeals are treated as withdrawn. However, in the event of the Department not accepting the application filed by the assessee under DTVSVS 2024, for any reason, the assessee is at liberty to file miscellaneous application for recall of the order of the Tribunal.
With these observations these appeals are treated as withdrawn.
4. In the result, appeals of the assessee are dismissed as withdrawn.
Order pronounced in the open court on 24/04/2025 (MANISH AGARWAL) (C.N. PRASAD)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated: 24.04.2025
*Kavita Arora, Sr. P.S.