DCIT, New Delhi V. M/s. Convergys Customer Management Group Inc., New Delhi

ITA 5680/DEL/2015

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 5909 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 11 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-10-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2010-2011
• Appeal Filed On: 07-10-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S R SENAPATI
• Assessee Lawyers: PIYUSH CHAWLA; RUPALI GUPTA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : E : NEW DELHI BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SMT. BEENA A. PILLAI, JUDICIAL MEMBER ITA NO.5680/DEL/2015 ASSESSMENT YEAR : 2010-11 DCIT, CIRCLE 1(2) (1), INTERNATIONAL TAXATION, NEW DELHI. VS. CONVERGYS CUSTOMER MANAGEMENT GROUP INC., C/O PWC SUCHETA BHAWAN, 11A, VISHNU DIGAMBER MARG, NEW DELHI. PAN: AACCC8989M (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI PIYUSH CHAWLA, CA & MS RUPALI GUPTA, CA DEPARTMENT BY : SHRI S.R. SENAPATI, SR. DR DATE OF HEARING : 01.10.2018 DATE OF PRONOUNCEMENT : 01.10.2018 ORDER PER R.S. SYAL, VP: THIS APPEAL FILED BY THE REVENUE ARISES OUT OF THE ORDER DATED 31.07.2015 PASSED BY THE CIT(A) IN RELATION TO THE ASSESSMENT YEAR 2010- 11. ITA NO.5680/DEL/2015 2 2. HAVING HEARD BOTH THE SIDES AND PERUSED THE RELE VANT MATERIAL ON RECORD, IT IS NOTICED THAT THE ASSESSEE RESORTED TO MAP PROCEEDINGS FOR THE ASSESSMENT YEAR UNDER CONSIDERATION. A COPY OF LETT ER DATED 01.02.2018 ISSUED BY THE DCIT, CIRCLE 1(1), INTERNATIONAL TAXA TION, ADDRESSED TO THE ASSESSEE STATES THAT THE ISSUE HAS BEEN SETTLED UND ER MAP AND THE ASSESSEE IS REQUIRED TO SUBMIT ITS ACCEPTANCE TO THE RESOLUT ION UNDER THE MAP DONE BY THE COMPETENT COURT. THE LD. AR ALSO PLACED ON R ECORD A COPY OF THE ORDER PASSED BY THE TRIBUNAL IN ASSESSEES OWN APPE AL FOR THIS YEAR AS WELL, IN WHICH SUCH APPEAL HAS BEEN DISMISSED DUE TO THE RESOLUTION OF THE ISSUE UNDER MAP. AS SUCH, THE APPEAL OF THE REVENUE HAS ALSO BECOME INFRUCTUOUS AND THE SAME IS LIABLE TO BE DISMISSED. WE ORDER ACCORDINGLY. 3. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. THE ORDER PRONOUNCED IN THE OPEN COURT ON 01.10.201 8. SD/- SD/- [BEENA A. PILLAI] [R.S. SYAL] JUDICIAL MEMBER VICE PRESIDENT DATED, 01 ST OCTOBER, 2018. DK ITA NO.5680/DEL/2015 3 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.