M/s Convergys Customer Management Group Inc., New Delhi V. DCIT (International Taxation), New Delhi

ITA 6162/DEL/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 2738 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 3 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-03-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 01-12-2016
• 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, JUDICIAL MEMBER ITA NO.5540/DEL/2017 ASSESSMENT YEAR : 2012-13 ITA NO.5509/DEL/2015 ASSESSMENT YEAR : 2010-11 ITA NO.6162/DEL/2016 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 (APPELLANTS) (RESPONDENTS) ASSESSEE BY : SHRI RAVI SHARMA, ADVOCATE. DEPARTMENT BY : SHRI D.K. DHALL, CIT DR ITA NOS. 5540/DEL/2017,5509/DEL/2015 & 6162/DEL/201 6 2 DATE OF HEARING : 28.03.2018 DATE OF PRONOUNCEMENT : 28.03.2018 ORDER PER R.S. SYAL, VICE-PRESIDENT : THIS BATCH OF THREE APPEALS BY THE ASSESSEE INVOLV ES ASSESSMENT YEARS 2012-12, 2010-11 & 2011-12. SINCE COMMON ISSU ES ARE RAISED IN THESE APPEALS, WE ARE, THEREFORE, PROCEEDING TO DIS POSE THEM OFF BY THIS CONSOLIDATED ORDER FOR THE SAKE OF CONVENIENCE. 2. HAVING HEARD THE RIVAL SUBMISSIONS AND PERUSED T HE RELEVANT MATERIAL ON RECORD, IT IS NOTICED THAT THE ASSESSEE RESORTED TO MAP PROCEEDINGS FOR THE ASSESSMENT YEARS UNDER CONSIDER ATION. A LETTER HAS BEEN FILED WITHDRAWING THE INSTANT APPEALS BECAUSE OF RESOLUTION UNDER MAP PROCEDURES. PURSUANT TO SUCH MAP RESOLUTION, TH E APPEALS HAVE BEEN RENDERED INFRUCTUOUS AND ARE LIABLE TO BE DISM ISSED. WE ORDER ACCORDINGLY. ITA NOS. 5540/DEL/2017,5509/DEL/2015 & 6162/DEL/201 6 3 3. IN THE RESULT, ALL THE APPEALS 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, 2018. DK COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.