Appeal details
Counselvise Citation
[2016] 121 COUNSELVISE.COM (IT) 3000 (ITAT-HYDERABAD)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
10 month(s) 17 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
09-02-2016
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
B
Next Hearing Date
09-03-2016
Assessment Year
2010-2011
Appeal Filed On
23-03-2015
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A, HYDERABAD BEFORE SHRI D.MANMOHAN, VICE PRESIDENT AND SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA NO. ASST YEAR APPELLANT RESPONDENT 295/HYD/2015 2010-11 M/S. DELOITTE TAX SERVICES INDIA PVT. LTD., HYDERABAD (PAN AABCD 9771 F) ASSTT. COMMISSIONER OF INCOME-TAX, CIRCLE 17(1), HYDERABAD 296/HYD/2015 2010-11 M/S. DELOITTE CONSULTING INDIA PVT. LTD., HYDERABAD (PAN AABCD 0476 H ) ASSTT. COMMISSIONER OF INCOME-TAX, CIRCLE 17(1), HYDERABAD 302/HYD/2015 2010-11 M/S. DELOITTE SUPPORT SERVICES INDIA PVT. LTD., HYDERABAD (PAN AABCD 9761 D ) ASSTT. COMMISSIONER OF INCOME-TAX, CIRCLE 17(1), HYDERABAD 371/HYD/2011 2005-06 M/S. DELOITTE TAX SERVICES INDIA PVT. LTD., HYDERABAD (PAN AABCD 9771 F) DY. COMMISSIONER OF INCOME-TAX, CIRCLE 1(2), HYDERABAD 403/HYD/2011 2005-06 M/S. DELOITTE CONSULTING INDIA PVT. LTD., HYDERABAD (PAN AABCD 0476 H ) DY. COMMISSIONER OF INCOME-TAX, CIRCLE 1(2), HYDERABAD APPELLANTS BY : S/SHRI SISTLA VENKATESWARLU & SURYA KIRAN M. ARS RESPONDENTS BY : SMT. NIVEDITA BISWAS DR DATE OF HEARING 9 . 2 .201 6 DATE OF PRONOUNCEMENT 9.2.2016 ITA NO.295/HYD/2015 & FOUR OTHERS M/S. DELOITTE TAX SERVICES INDIA PVT. LTD. AND TWO OTHERS., HYDERABAD 2 O R D E R PER BENCH : THESE APPEALS ARE FILED AT THE INSTANCE OF THE AS SESSEES MENTIONED HEREINABOVE. AT THE TIME OF HEARING, LEAR NED COUNSEL APPEARING ON BEHALF OF THE ASSESSEES PLACED BEFORE US A COPY OF LETTER DATED 23 RD DECEMBER, 2015 IN THE CASE OF DELOITTE TAX SERVICE S INDIA PRIVATE LIMITED (SIMILAR LETTERS IN THE OTHER GROU P CASES ALSO), WHEREIN IT WAS SUBMITTED THAT AGAINST THE TRANSFER PRICING ADJUSTMENTS MADE BY THE TAX AUTHORITIES, ASSESSEES HAVE ALSO TAKEN U P MUTUAL AGREEMENT PROCEEDINGS (MAP) UNDER ARTICLE 27(1) OF INDIA AND UNITED STATES OF AMERICA DOUBLE TAX AVOIDANCE AGREEMENT (DTAA) AND THE COMPETENT AUTHORITIES OF BOTH THE COUNTRIES HAVING EXAMINED T HE FACTS OF THE CASES AND THE ISSUES INVOLVED, HAVE ARRIVED AT RESO LUTION WITH RESPECT TO THE ASSESSMENT OF INCOME OF THE ASSESSEES HEREI N IN TERMS OF S.90 OF THE ACT READ WITH ARTICLE 27(1) OF THE INDO USA DTAA. PURSUANT TO THE ABOVE RESOLUTION, THE ASSESSEES HEREIN RECEIVE D LETTERS FROM THE ASSESSING OFFICER, WHICH WERE AGREED UPON BY THE AS SESSEES HEREIN AND HENCE, THE ASSESSEES SEEK TO WITHDRAW THE PRESE NT PROCEEDINGS, SINCE THE ISSUES INVOLVED HEREIN ARE COVERED BY THE MUTUAL AGREEMENT PROCEEDINGS(MAP) STATED ABOVE. 2. FURTHER, IN SO FAR AS THE APPEAL IN ITA NO.296/ HYD/2015 IS CONCERNED, LEARNED COUNSEL SUBMITTED THAT IN ADDITI ON TO THE GROUNDS WHICH ARE COVERED BY MAP, THERE ARE SEVERAL OTHER G ROUNDS, BUT THE ASSESSEE SEEKS PERMISSION OF THE BENCH TO WITHDRAW THOSE OTHER GROUNDS ALSO. IN OTHER WORDS, THE ASSESSEE IS NOT INTERESTED IN PRESSING THE GROUNDS WHICH ARE NOT COVERED BY THE M AP. 3. LEARNED DEPARTMENTAL REPRESENTATIVE HAS NO OBJ ECTION IN THIS REGARD. ITA NO.295/HYD/2015 & FOUR OTHERS M/S. DELOITTE TAX SERVICES INDIA PVT. LTD. AND TWO OTHERS., HYDERABAD 3 4. WE HAVE CAREFULLY PERUSED THE RECORDS. HAVING REGARD TO THE RESOLUTION ARRIVED AT IN TERMS OF S.90 OF THE A CT READ WITH ARTICLE 27(1) OF THE INDO USA DTAA AND RULE 44H OF THE INCO ME-TAX RULES, 1962, THE GROUNDS COVERED BY THE MAP NEED NOT BE CO NSIDERED SINCE THE ASSESSEES HAVE ACCEPTED THE SAME. WITH REGARD T O THE OTHER GROUNDS RAISED IN ITA NO.296/HYD/2015 ALSO, THE ASS ESSEE, DELOITTE CONSULTING INDIA P. LTD., IS NOT INTERESTED IN PURS UING THE MATTER. WE ACCORDINGLY PERMIT THE ASSESSEE S TO WITHDRAW THE A PPEALS. IN THE RESULT, AS PRONOUNCED IN THE OPEN COURT, A PPEALS FILED BY THE ASSESSEES HEREIN ARE DISMISSED AS WITH DRAWN. SD/- SD/- (S.RIFAUR RAHMAN) (D.MANMOHAN) ACCOUNTANT MEMBER. VICE PRESIDENT DT/- 9 TH FEBRUARY, 2016 COPY FORWARDED TO: 1. M/S. DELOITTE TAX SERVICES INDIA PVT. LTD., RMZ FUTURA , BLOCK A, 2 ND FLOOR, PLOT NO.14 & 15, ROAD NO.2, HITECH CITY LAY OUT, MADHAPUR, HYDERABAD 500 081 2. M/S. DELOITTE CONSULTING INDIA PVT. LTD., RMZ FUTU RA , BLOCK B, 4 TH FLOOR, PLOT NO.14 & 15, ROAD NO.2, HITECH CITY LAY OUT, MADHAPUR, HYDERABAD 500 081 3. M/S. DELOITTE SUPPORT SERVICES INDIA PVT. LTD., RMZ FUTURA , BLOCK A, 2ND FLOOR, PLOT NO.14 & 15, ROAD NO.2, HIT ECH CITY LAYOUT, MADHAPUR, HYDERABAD 500 081 4. DY. COMMISSIONER OF INCOME - TAX CIRCLE 1(2), HYDERABAD 5. ASST COMMISSIONER OF INCOME-TAX CIRCLE 17(1), HY DERABAD 6. 7 DISPUTE RESOLUTION PANEL HYDERABAD COMMISSIONER OF INCOME-TAX(APPEALS) III, HYDERABAD 8. COMMISSIONER OF INCOME - TAX I, HYDERABAD 9. DEPARTMENTAL REPRESENTATIVE ITAT, HYDERABAD B.V.S.
