DIT-1,INTERNATIONAL TAXATION vs. CONVERGYS CUSTOMERS MANAGEMENT GROUP INC.
What did the High Court hold?
The Tribunal allowed the applications for withdrawal of the appeals. Consequently, all the appeals filed by the appellant and the Revenue were dismissed as withdrawn, in light of the settlement under the DTAA.
What were the facts?
The appellant sought to withdraw its appeals before the High Court. This withdrawal was based on a resolution reached through the Mutual Agreement Procedure (MAP) under the Indo-US Double Taxation Avoidance Agreement (DTAA). The Revenue also indicated its intention to withdraw its own pending appeals.
What were the issues?
Whether appeals can be withdrawn due to a settlement reached under the Mutual Agreement Procedure (MAP) of a Double Taxation Avoidance Agreement (DTAA).
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
$-47-51 * IN THE HIGH COURT OF DELHI AT NEW DELHI + CM APPL. 9^37/2018 in ITA 3/2014 CONVERGYS CUSTOMER MANAGEMENT GROUP INC. THROUGH MR. NARESH LAKHANI, AUTHORISED SIGNATORY Appellant versus DIRECTOR OF INCOME TAX -1, INTERNATIONAL TAXATION Respondent CM APPL. 9540/2018 in ITA 4/2014 CONVERGYS CUSTOMER MANAGEMENT GROUP INC. THROUGH MR. NARESH LAKHANI, AUTHORISED SIGNATORY Appellant versus DIRECTOR OF INCOME TAX -1, INTERNATIONAL TAXATION Respondent CM APPL. 9538/2018 in ITA 260/2015 CONVERGYS CUSTOMER MANAGEMENT GROUP INC. Appellant versus COMMISSIONER OF INCOME TAX -I, Respondent CM APPL. 9539/2018 in ITA 267/2016 CONVERGYS CUSTOMER MANAGEMENT GROUP INC. Appellant versus COMMISSIONER OF INCOME TAX -I INTERNATIONAL TAXATION, NEW DELHI Respondent CM APPL. 9541/2018 in ITA 268/2016 CONVERGYS CUSTOMER MANAGEMENT GROUP INC. ...:. Appellant versus COMMISSIONER OF INCOME TAX-I INTERNATIONAL TAXATION, NEW DELHI Respondent ITA 3/2014 & connecled mailers Page I ofi Digitally Signed By:AMULYA Signature Not Verified
3A Present: Mr. Rakesh Kumar and Mr. Rashmi Singh, Adv. for the appellant in ITA 3/2014, ITA 4/2014, ITA 260/2015, ITA 267/2016 & ITA 268/2016. Mr. Asheesh Jain, Sr. Standing Counsel for respondent in ITA 3/2014, ITA 4/2014 & ITA 260/2015. Mr. Rahul Chaudhary, Sr. Standing Counsel for respondent inITA 267/2016 &ITA 268/2016. CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE A. K. CHAWLA ORDER % 13.03.2018 The appellant/applicant wishes to withdraw the appeals in the light of the resolution of the dispute, which was settled by Mutual Agreement Procedure (MAP) under the Indo-US Double Taxation Avoidance Agreement (DTAA). The applications are allowed. The appeals are accordingly dismissed as withdrawn. It is also brought to the notice by the Id. Counsel for Revenue that on 27.02.2017 other appeals, preferred by the Revenue as well as the assessee (ITA Nos. 679/2014, 680/2014, 681/2014, 262/2015, 454/2015, 619/2015, 620/2015, 622/2015, 650/2015, 288/2016 and 661/2016) would be covered by the same agreement between the Govt. of US and India under the Indo-US (DTAA). Ld. Counsel for the Revenue also states that he has instructions to withdraw the said appeals and thatthe same too may be permitted to be withdrawn. In this regard, he places on record copy ofthecommunication received ITA 3/2014 & connecled ma/lers Pcigs 2 of3
L by DCIT International Taxation Circle 1(1)(1), New Delhi. The said communication reads as follows: "This is to convey thatthe Office ofthe Competent Authority of India, CBDT, New Delhi has issued order ofresolution u/s 90 of the Income Tax Act, 1961 read with Article 27ofthe India- USA Double Taxation Avoidance convention dated 11.12.2017 in the case of Convergys Customer Management Group Incfor the A.Ys 2002-03 to 2004-05 and 2006-07 to 2012-13 (copy attached). Accordingly, the asessee vide this office letter 01-02-2018, was required to submit its acceptance of the resolution so reached and to submitconfirmation ofwithdrawal ofpending appeals in respect ofthe above mentioned A. Ys. In response, the assessee vide letter dated 26.02.2018, has '-conveyed their agreement with the resolution so done and that the Company will initiate steps for withdrawing its appeals before Hon'ble High Court & ITAT for the years under consideration. Therefore, process of giving effect to the resolution is under progress. In view ofthe above, it isrequested thatthe appeals ofRevenue pending before the Hon'ble High Court in this case for the above mentioned assessment years may not bepressed and may be withdrawn in due course after ensuring that the assessee too has withdrawn itspending appeals. " In view of the above, all the aforesaid appeals i.e. ITA Nos. 679/2014, 680/2014, 681/2014, 262/2015, 454/2015, 619/2015, 620/2015, 622/2015, 650/2015, 288/2016 and 661/2016 are dismissed as withdrawn. S. RAVINDRA BHAT, J I'i.! A. K. CHAWLA, J MARCH 13, 2018/rc ITA 3/2014 &connected mailers ^
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