DCIT, NEW DELHI vs. M/S. CONVERGYS CUSTOMER MANAGEMENT GROUP INC., NEW DELHI

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ITA 5680/DEL/2015Status: DisposedITAT Delhi01 October 2018AY 2010-113 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 issue was settled under MAP, as confirmed by the DCIT and a previous Tribunal order in the assessee's own appeal. Therefore, the Revenue's appeal had become infructuous.

What were the facts?

The Revenue filed an appeal against the CIT(A)'s order for AY 2010-11. The assessee had resorted to Mutual Agreement Procedure (MAP) proceedings for the assessment year.

What were the issues?

Whether the Revenue's appeal is maintainable when the underlying issue has been resolved through Mutual Agreement Procedure (MAP).

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES : E : NEW DELHI

Before: SHRI R.S. SYAL & SMT. BEENA A. PILLAI

For Appellant: Shri Piyush Chawla, CA &, Ms Rupali Gupta, CA
For Respondent: Shri S.R. Senapati, Sr. DR
Hearing: 01.10.2018Pronounced: 01.10.2018

Date of Hearing : 01.10.2018 Date of Pronouncement : 01.10.2018 ORDER PER R.S. SYAL, VP: This appeal filed by the Revenue arises out of the order dated 31.07.2015 passed by the CIT(A) in relation to the assessment year 2010- 11.

2.

Having heard both the sides and perused the relevant material on record, it is noticed that the assessee resorted to MAP proceedings for the assessment year under consideration. A copy of letter dated 01.02.2018 issued by the DCIT, Circle 1(1), International Taxation, addressed to the assessee states that the issue has been settled under MAP and the assessee is required to submit its acceptance to the Resolution under the MAP done by the Competent Court. The ld. AR also placed on record a copy of the order passed by the Tribunal in assessee’s own appeal for this year as well, in which such appeal has been dismissed due to the resolution of the issue under MAP. As such, the appeal of the Revenue has also become infructuous and the same is liable to be dismissed. We order accordingly.

3.

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

The order pronounced in the open court on 01.10.2018.

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