Document Fragment View

Matching Fragments

4.0 It is pertinent to mention that vide Hon'ble High court of Hyderabad order dated 17.08.2015 (F/G), M/s. Genpact India got amalgamated with M/s. Empower Research Knowledge Service Pvt. Ltd. w.e.f. 01.04.2015. Subsequently, the company M/s. Empower Research Knowledge Service Pvt. Ltd. got renamed to M/s. Genpact India Pvt. Ltd. (GIPL).
5.0 Due to the above stated facts, the appeal effect order could not be passed by our office in the system on account of the following issues:
i. The appeal effect order was not passed on the old PAN of M/s. Genpact India since it was non-existent. If in case, the appeal effect was given on New PAN, there was no functionality on ITD/ITBA to migrate the Tax credit from the old PAN to new PAN.
ii. There were certain demands outstanding in the system under old PAN of M/s. Genpact India and the refund resulting from the appeal effect needs to be adjusted against the afore-said demands.
6.0 Accordingly, the said matter/issue was taken up by this office with Directorate of Systems requesting them to provide the 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 08/03/2024 at 21:50:58 procedure to implement the appeal effect order on the new PAN. In response thereto, the Directorate of System has clarified that there has not been any functionality available to transfer Tax credits from one PAN to another PAN to implement the appeal effect order on the new PAN i.e. PAN of Genpact India Private Limited. Further, as there was no functionality available to issue the refund through system, the then AO started refund processing through paper mode as per the 'ITBA-Assessment Instruction no. 11' dated 18.06.2019(F/E) of DIT(Systems), wherein it is mentioned that in case of exceptional circumstances, paper refunds can be issued after approval of Ld. CCIT.