CONVERGYS CUSTOMER MANAGEMENT GROUP INC. (NOW KNOWN AS CONCENTRIX CVG CUSTOMER MANAGEMENT GROUP INC.) vs. ASSISTANT COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE- 1 (2) (1) NEW DELHI

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ITA - 115 / 2024HC Delhi14 February 20242 pages
For Petitioner: SHASHWAT BAJPAI
AI SummaryAllowed

What did the High Court hold?

The High Court admitted the present appeals on the questions of law framed in ITA 131/2021. The Court also condoned the delay in re-filing the appeals and allowed the applications subject to just exceptions.

What were the facts?

The appeals were filed by Convergys Customer Management Group Inc. (now Concentrix CVG Customer Management Group Inc.) against the Assistant Commissioner of Income Tax. The appeals raised identical questions of law as those in a previous case, ITA 131/2021.

What were the issues?

The key legal issue was whether the questions of law raised in the instant appeals were identical to those in a previously decided case, ITA 131/2021.

AI-generated summary — verify with the full judgment below

$~33 & 34 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 115/2024, CM APPL. 8842/2024

CONVERGYS CUSTOMER MANAGEMENT GROUP INC.

(NOW KNOWN AS CONCENTRIX CVG CUSTOMER

MANAGEMENT GROUP INC.)

..... Appellant Through: Dr. Shashwat Bajpai, Mr. Mahir Khanna, Mr. Saransh Bhardwaj, Advs.

versus

ASSISTANT COMMISSIONER OF INCOME TAX,

INTERNATIONAL TAXATION, CIRCLE- 1 (2) (1) NEW

DELHI

..... Respondent Through: Mr. Aseem Chawla, SSC with Ms. Pratishtha Chaudhary, Mr. Aditya Gupta, Advs. 34 + ITA 116/2024, CM APPL. 8845/2024

CONVERGYS CUSTOMER MANAGEMENT GROUP INC.

(NOW KNOWN ASCONCENTRIX CVG CUSTOMER

MANAGEMENT GROUP INC.)

..... Appellant Through: Dr. Shashwat Bajpai, Mr. Mahir Khanna, Mr. Saransh Bhardwaj, Advs.

versus

ASSISTANT COMMISSIONER OF INCOME TAX,

INTERNATIONAL TAXATION, CIRCLE- 1 (2) (1) NEW

DELHI

..... Respondent Through: Mr. Aseem Chawla, SSC with Ms. Pratishtha Chaudhary, Mr. Aditya Gupta, Advs.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA

HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR

KAURAV

O R D E R %

14.02.2024 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 27/03/2026 at 12:07:26

CM APPL. 8841/2024 (Ex.) in ITA 115/2024 CM APPL. 8844/2024 (Ex.) in ITA 116/2024

Allowed, subject to all just exceptions. Applications are disposed of. CM APPL. 8843/2024 (delay) in ITA 115/2024 CM APPL. 8846/2024 (delay) in ITA 116/2024 Bearing in mind the disclosures made, the delay in re-filing the appeals is condoned.

The applications shall stand disposed of.

ITA 115/2024 & ITA 116/2024

1.

Our attention is drawn to the order dated 23 January 2024 passed in ITA 131/2021 and other connected matters. Learned counsels for parties are ad idem that the instant appeals raise identical questions. 2. We consequently admit the present appeals on the questions of law as framed in ITA 131/2021. Let the appeals be called again on 07.03.2024 i.e. the date already fixed. 3. Learned counsel for parties are granted liberty to place their Brief Synopsis of Submissions on record at least 48 hours prior to the date fixed. Those submissions shall refer to the pdf page numbers of the digital record of the Court wherever so required.

YASHWANT VARMA, J.

PURUSHAINDRA KUMAR KAURAV, J. FEBRUARY 14, 2024/neha 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 27/03/2026 at 12:07:26

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