Convergys Customer Management Group Inc., New Delhi V. DCIT, New Delhi

ITA 5509/DEL/2015

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 2739 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 6 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-03-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 15-09-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D K DHALL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : B : NEW DELHI BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND MS SUCHITRA KAMBLE, J UDICIAL M EMBER ITA NO . 5540 /DEL/ 20 1 7 ASSESSMENT YEAR : 20 12 - 13 ITA NO. 5509 /DEL/201 5 ASSESSMENT YEAR : 20 10 - 11 ITA NO. 6162 /DEL/201 6 ASSESSMENT YEAR : 2011 - 12 CONVERGYS CUSTOMER MANAGEMENT, GROUP INC. 201, EAST FOURTH STREET CINCINNATI, OHIO 45202, USA PAN: AAACM2007J VS. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 1(2)(1), INTERNATIONAL TAXATION, NEW DELHI ( APPELLANT S ) ( RESPONDENT S ) ASSESSEE BY : SHRI RAVI SHARMA, A DVOCATE . DEPARTMENT BY : SHRI D.K. DHALL , CIT DR ITA NO S . 5540/DEL/2017,5509/DEL/2015 & 6162/DEL/2016 2 DATE OF HEARING : 2 8 . 03 . 201 8 DATE OF PRONOUNCEMENT : 28 . 03 . 201 8 ORDER P ER R.S. S YAL , V ICE - PRESIDENT : TH IS BATCH OF THREE APPEALS BY THE ASSESSEE INVOLVES ASSESSMENT YEARS 2012 - 12, 2010 - 11 & 2011 - 12. SINCE COMMON ISSUES ARE RAISED IN THESE APPEALS , WE ARE, THEREFORE, PROCEEDING TO DISPOSE THEM OFF BY THIS CONSOLIDATED ORDER FOR THE SAKE OF CONVENIENCE. 2. HAVING HEARD THE RIVAL SUBMISSIONS AND PERUSED THE RELEVANT MATERIAL ON RECORD , IT IS NOTICED THAT THE ASSESSEE RESORTED TO MAP PROCEEDINGS FOR THE ASSESSMENT YEARS UNDER CONSIDERATION. A LETTER HAS BEEN FILED WITHDRAWING THE INSTANT APPEALS BECAUSE OF R ESOLUTION UNDER MA P P ROCEDURES . PURSUANT TO SUCH MAP RESOLUTION, THE APPEALS HAVE BE EN RENDERED INFRUCTUOUS AND ARE LIABLE TO BE DISMISSED. WE ORDER ACCORDINGLY. ITA NO S . 5540/DEL/2017,5509/DEL/2015 & 6162/DEL/2016 3 3 . IN THE RESULT, ALL THE APPEAL S ARE DISMISSED THE ORDER PRONOUNCED IN THE OPEN COURT ON 28 . 03. 201 8 . SD/ - SD/ - [ SUCHITRA KAMBLE ] [ R.S. SYAL ] JUDICIAL MEMBER VICE PRESIDENT DATED, 28 TH MARCH , 201 8 . DK COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT (A) 5 . DR, ITAT AR, ITAT, NEW DELHI. DATE 1. DRAFT DICTATED ON 2 8 . 03 . 20 1 7 2. DRAFT PLACED BEFORE THE AUTHOR 2 8 . 03 . 2017 3. DRAFT PLACED BEFORE THE OTHER MEMBER 4 . APPROVED DRAFT COMES TO THE SR.PS/PS 5. ORDER UPLOADED ON 6 . FILE SENT TO THE BENCH CLERK 7 . DATE ON WHICH FILE GOES TO THE HEAD CLERK. 8 . DATE ON WHICH FILE GOES TO THE AR 9 . DATE OF DISPATCH OF ORDER. *