Mercer India Pvt. Ltd., Gurgaon V. DCIT, New Delhi

CO 56/DEL/2019

AI Insights

The case involves Mercer India Pvt. Ltd., now known as Mercer Consulting (India) Pvt. Ltd., who filed a cross objection against the final assessment order for the assessment year 2011-12. This was in response to the directions from the Dispute Resolution Panel (DRP). The cross objection was related to an appeal by the Deputy Commissioner of Income Tax, Circle-16(2), New Delhi. However, the appeal by the Revenue was dismissed by the Tribunal due to the low tax effect, which led the assessee to withdraw their cross objection.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 300760 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 11 month(s) 22 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 20-03-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I
• Next Hearing Date: 20-03-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 28-03-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘I’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER C.O. No.56/Del/2019 [Arising out of ITA No.1557/Del/2016] Assessment Year: 2011-12 Mercer India Pvt. Ltd. (Now known as Mercer Consulting (India) Pvt. Ltd., 6 th Floor, Tower-A, DLF Building No.14, SEZ DLF Cyber City, DLF Phase-III, Sector -24 & 25, Gurgaon Vs. Deputy Commissioner of Income Tax, Circle-16(2), New Delhi PAN :AAACC8145M (Appellant) (Respondent) ORDER PER SAKTIJIT DEY, JM: Captioned cross objection has been filed by the assessee against the final assessment order dated 21.01.2016 passed by the Assessing Officer for assessment year 2011-12, in pursuance to the directions of learned Dispute Resolution Panel (DRP). Appellant by Sh. Shatanik Chakrabarty, Advocate Respondent by Sh. Mrinal Kumar Das, Sr. DR Date of hearing 21.03.2023 Date of pronouncement 21.03.2023 C.O. No.56/Del/2019 2 | P a g e 2. We have heard the parties and perused the materials on record. At the time of hearing, learned counsel appearing for the assessee submitted that the corresponding appeal of the Revenue, being ITA No.1557/Del/2016, has been dismissed by the Tribunal vide order dated 10.10.2019, due to low tax effect. Thus, he submitted, the cross objection has become infructuous, hence, he sought permission to withdraw the same. 3. Learned Departmental Representative did not express any objection. 4. In view of the submissions made by the parties, the cross objection is dismissed as withdrawn. 5. In the result, the cross objection is dismissed. Order pronounced in the open court on 21 st March, 2023 Sd/- Sd/- (DR. B.R.R. KUMAR) (SAKTIJIT DEY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 21 st March, 2023. RK/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi