Appeal details
Counselvise Citation
[2020] 111 COUNSELVISE.COM (IT) 6917 (ITAT-HYDERABAD)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
2 year(s) 11 month(s) 11 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
03-02-2020
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
DB-B
Next Hearing Date
03-02-2020
Assessment Year
2012-2013
Appeal Filed On
21-02-2017
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A : HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA NO. A.Y. APPELLANT RESPONDENT 295/HYD/17 1991/HYD/17 2371/HYD/18 2012-13 2013-14 2014-15 DELOITTE & TOUCHE ASSURANCE AND ENTERPRISE RISK SERVICES INDIA PRIVATE LIMITED, HYDERABAD [PAN: AABCD9794N] DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-17(1), HYDERABAD 296/HYD/17 1952/HYD/17 2012-13 2013-14 DELOITTE FINANCIAL ADVISORY SERVICES INDIA PRIVATE LIMITED, HYDERABAD [PAN: AABCD9760C] ASST. COMMISSIONER OF INCOME TAX, CIRCLE-17(1), HYDERABAD 294/HYD/17 1953/HYD/17 2368/HYD/18 2012-13 2013-14 2014-15 DELOITTE SUPPORT SERVICES INDIA PRIVATE LIMITED, HYDERABAD [PAN: AABCD9761D] DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-17(1), HYDERABAD 2369/HYD/18 2014-15 DELOITTE CONSULTING INDIA PRIVATE LIMITED, HYDERABAD [PAN: AABCD0476H] DY. COMMISSIONER OF INCOME TAX, CIRCLE-17(1), HYDERABAD 297/HYD/17 2190/HYD/17 2370/HYD/18 2012-13 2013-14 2014-15 DELOITTE TAX SERVICES INDIA PRIVATE LIMITED, HYDERABAD [PAN: AABCD9771F] DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-17(1), HYDERABAD 37/HYD/18 2013-14 ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-17(1), HYDERABAD DELOITTE TAX SERVICES INDIA PRIVATE LIMITED, HYDERABAD [PAN: AABCD9771F] FOR ASSESSEE : NONE FOR REVENUE : SHRI ASHOK KUMAR KARDHAM, DR DATE OF HEARING : 03-02-2020 DATE OF PRONOUNCEMENT : 03-02-2020 O R D E R PER BENCH : THESE ARE APPEALS BY THE RESPECTIVE ASSESSEES FOR THE AYS.2012-13, 2013-14 & 2014-15 AND ONE APPEAL BY TH E REVENUE FOR THE AY.2013-14. FOR ALL THESE APPEALS, THE ASSESSE E HAS FILED A DELOITTE & TOUCHE ASSURANCE & ENTERPRISE RISK SERVI CES INDIA P.LTD DELOITTE FINANCIAL ADVISORY SERVICES INDIA P.LTD DELOITTE SUPPORT SERVICES INDIA P.LTD DELOITTE CONSULTING INDIA P.LTD DELOITTE TAX SERVICES INDIA P.LTD :- 2 -: LETTER DATED 23-01-2020, STATING THAT THE MUTUAL AGREEME NT PROCEDURE (MAP) PROCEEDINGS BETWEEN THE GOVERNMENT OF THE UNITED STATES OF AMERICA AND THE GOVERNMENT OF REPUBLIC OF INDIA HAVE CONCLUDED AND THE ISSUES INVOLVED IN THESE APPEA LS HAVE BEEN RESOLVED AND PURSUANT TO THE SAID RESOLUTION, THE ASSE SSEE RECEIVED A LETTER DT.07-12-2019, IN RESPONSE TO WHICH, THE ASSESS EE FILED A LETTER OF ACCEPTANCE DT.02-01-2020, ACCEPTING THE MAP R ESOLUTION. THEREFORE, THE ASSESSEE WISHES TO WITHDRAW THE APPEALS FILED RELATING TO THE ISSUES COVERED UNDER THE MAP. COPIES O F THE RELEVANT LETTERS ARE ALSO FILED BEFORE US. 2. SINCE THE ISSUES INVOLVED IN THE ASSESSMENT YEARS BEFORE US ARE COVERED BY THE MAP PROCEEDINGS, ALL THESE APPEAL S OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN AND THE APPEAL O F REVENUE IS ALSO DISMISSED AS INFRUCTUOUS. 3. IN THE RESULT, ALL THE APPEALS OF ASSESSEES AND TH E APPEAL OF REVENUE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 3 RD FEBRUARY, 2020 SD/- SD/- ( A. MOHAN ALANKAMONY ) ( P. MADHAVI DEVI ) ACCOUNTANT MEMBER JUDICIAL MEMBE R HYDERABAD, DATED 3 RD FEBRUARY, 2020 TNMM DELOITTE & TOUCHE ASSURANCE & ENTERPRISE RISK SERVI CES INDIA P.LTD DELOITTE FINANCIAL ADVISORY SERVICES INDIA P.LTD DELOITTE SUPPORT SERVICES INDIA P.LTD DELOITTE CONSULTING INDIA P.LTD DELOITTE TAX SERVICES INDIA P.LTD :- 3 -: COPY TO : 1. M/S.DELOITTE & TOUCHE ASSURANCE AND ENTERPRISE R ISK SERVICES INDIA PRIVATE LIMITED, RMZ FUTURA, BLOCK-A , 2 ND FLOOR, PLOT NOS.14 & 15, ROAD NO.2, HITECH CITY LAY OUT, MADHAPUR, HYDERABAD. 2. DELOITTE FINANCIAL ADVISORY SERVICES INDIA PRIVA TE LIMITED, RMZ FUTURA, BLOCK-A, 2 ND FLOOR, PLOT NOS.14 & 15, ROAD NO.2, HITECH CITY LAYOUT, MADHAPUR, HYDERABAD. 3. DELOITTE SUPPORT SERVICES INDIA PRIVATE LIMITED, RMZ FUTURA, BLOCK-B, 2 ND FLOOR, PLOT NOS.14 & 15, ROAD NO.2, HITECH CITY LAYOUT, MADHAPUR, HYDERABAD. 4. DELOITTE CONSULTING INDIA PRIVATE LIMITED, RMZ F UTURA, BLOCK-A, 4 TH FLOOR, PLOT NOS.14 & 15, ROAD NO.2, HITECH CITY LAYOUT, MADHAPUR, HYDERABAD. 5. DELOITTE TAX SERVICES INDIA PRIVATE LIMITED, RMZ FU TURA, BLOCK-B, 2 ND FLOOR, PLOT NOS.14 & 15, ROAD NO.2, HITECH CITY LAYOUT, MADHAPUR, HYDERABAD. 6. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-17 (1), HYDERABAD. 7. THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE-17( 1), HYDERABAD. 8. DISPUTE RESOLUTION PANEL (DRP)-1, BENGALURU. 9. DIRECTOR OF INCOME TAX (IT & TP), HYDERABAD. 10. ADDL. COMMISSIONER OF INCOME TAX (TRANSFER PRIC ING), HYDERABAD. 11. D.R. ITAT, HYDERABAD. 12. GUARD FILE.
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