DCIT (INTERNATIONAL TAXATION), NEW DELHI vs. M/S. CONVERGYS CUSTOMER MANAGEMENT GROUP INC., NEW DELHI

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ITA 6213/DEL/2016Status: DisposedITAT Delhi01 November 2019AY 2011-122 pages

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

AI SummaryDismissed

What did the Tribunal hold?

The tribunal noted that the appeals had become infructuous due to the resolution under MAP proceedings. Therefore, the appeal filed by the Revenue was dismissed.

What were the facts?

The Revenue filed an appeal against the CIT(A)'s order. The assessee had resorted to Mutual Agreement Procedure (MAP) proceedings. A letter was filed with the ITAT withdrawing the appeal due to resolution under MAP.

What were the issues?

Whether the appeal filed by the Revenue is to be dismissed as infructuous due to resolution of the dispute under MAP proceedings.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘B’, NEW DELHI

Before: Ms. Sushma ChowlaDr. B. R. R. Kumar

For Respondent: DR Assessee by : Sh. Piyush Chawla, CA
Hearing: 09.10.2019Pronounced: 01.11.2019

Per Dr. B. R. R. Kumar, Accountant Member:

1.

The present appeal has been filed by the Revenue against the order of the ld. CIT(A)-42, New Delhi dated 26.09.2016.

2.

Heard the arguments of both the parties and perused the material available on record. The undisputed fact is that, the assessee resorted to MAP proceedings for the assessment years under consideration. A letter has been filed with the ITAT withdrawing the instant appeals because of resolution under MAP procedures. Pursuant to such MAP Resolution, the appeals have been rendered infructuous and are liable to be dismissed.

2 Convergys Customer Management Group Inc.

3.

In the result, the appeal of the Revenue is dismissed.

Order Pronounced in the Open Court on 01/11/2019

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