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Income Tax Appellate Tribunal, DELHI BENCH ‘B’, NEW DELHI
Before: Ms. Sushma ChowlaDr. B. R. R. Kumar
Per Dr. B. R. R. Kumar, Accountant Member:
The present appeal has been filed by the Revenue against the order of the ld. CIT(A)-42, New Delhi dated 26.09.2016.
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.
In the result, the appeal of the Revenue is dismissed.
Order Pronounced in the Open Court on 01/11/2019