M/S NTT DATA GLOBL DELIVERY SERVICES LTD ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-5(1)(1), BANGALORE

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ITA 2842/BANG/2017Status: DisposedITAT Bangalore26 June 2025AY 2005-06Bench: SHRI. LAXMI PRASAD SAHU (Accountant Member), SHRI. SOUNDARARAJAN K (Judicial Member)1 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the dispute had been resolved under the Mutual Agreement Procedure (MAP). The assessee had filed an application to withdraw the appeal. The Tribunal accepted the withdrawal application.

What were the facts?

The assessee filed an appeal against the assessment order for AY 2005-06. The dispute involved an addition of Rs. 2,96,12,568/- as suggested by the TPO. The assessee later sought to withdraw the appeal.

What were the issues?

Whether the appeal can be withdrawn when the dispute has been resolved under MAP and the assessee seeks to withdraw the appeal.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 254,Section 144C,Section 92CA,Section 253

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH : BANGALORE

Before: SHRI. LAXMI PRASAD SAHU & SHRI. SOUNDARARAJAN K

For Appellant: Shri. Keerthi Narayan, CA
For Respondent: Shri. Dilip, Junior Standing Counsel
Hearing: 23.06.2025Pronounced: 26.06.2025

ORDER Per Laxmi Prasad Sahu, Accountant Member :

This appeal filed by the assessee against the final assessment order passed by the AO, dated 23/10/2017 for making addition of Rs.2,96,12,568/- as per adjustment suggested by the Transfer Pricing Officer (TPO) vide Order dated 30.11.2016 passed under section 254 r.w.s. 92CA of the Act.

2.

At the outset of hearing, the learned Counsel submitted that the assessee was providing back support services to its group entities and he issue raised by the AO/TPO has been resolved under Mutual Agreement Proceedure (MAP) under article 27 of the India-US Double Tax Avoidance Agreement and further

IT(TP)A No.2842/Bang/2017 Page 2 of 6 submitted that as per MAP resolution by both the competent authorities of MAP, assessee has got relief as under:

IT(TP)A No.2842/Bang/2017 Page 3 of 6

3.

The assessee has filed a letter dated 04.06.2025 and a per letter it seeking withdrawal of the appeal :

IT(TP)A No.2842/Bang/2017 Page 4 of 6

IT(TP)A No.2842/Bang/2017 Page 5 of 6

4.

Learned DR has no objection for withdrawing the appeal. On going through the application filed by the assessee before the Bench on 23.06.2025, we noted that the dispute raised by the AO/TPO has been resolved under MAP as noted above. Accordingly, we accept the application filed by the assessee which is placed on record.

5.

In result, the appeal of the assessee is dismissed as withdrawn.

Pronounced in the court on the date mentioned on the caption page.

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