MICROSOFT GLOBAL SERVICES CENTER INDIA PRIVATE LIMITED,HYDERABAD V. DCIT., CIRCLE 5(1), HYDERABAD

ITA 1365/HYD/2024

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The case involved Microsoft Global Services Center India Private Limited, which appealed against a Final Assessment Order passed under various sections of the Income Tax Act, 1961, concerning the assessment year 2021-22. The appeal was directed against the order issued by the Deputy Commissioner of Income Tax, Circle \\u2013 5(1), Hyderabad, following directions from the Disputes Resolution Panel-1, Bengaluru. The core of the dispute was resolved through the Mutual Agreement Procedure (MAP) between India and the US, leading to a communication from the CBDT. Consequently, the assessee requested to withdraw the appeal, which was agreed upon by the revenue representative and accepted by the tribunal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 780248 (ITAT-HYDERABAD)
• Duration Of Justice: 9 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-10-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-A
• Assessment Year: 2021-2022
• Appeal Filed On: 24-12-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Transfer pricing

Judgement Text

"आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘ए’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad श्री मंजूनाथ जी, माननीय लेखा सदस्य एवं श्री रवीश सूद, माननीय न्याययक सदस्य SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER आयकरअपीलसं./I.T.A.No.1365/Hyd/2024 (निर्धारण वर्ा/ Assessment Year: 2021-22) Microsoft Global Services Center India Private Limited, Hyderabad. PAN : AAECM2477L Vs. The Deputy Commissioner of Income Tax, Circle – 5(1), Hyderabad. (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented by : Shri Parth, Advocate. राजस्व का प्रतततितित्व/ Department Represented by : Ms. U. Mini Chandran, CIT-DR सुिवाई समाप्त होिे की ततति/ Date of Conclusion of Hearing : 06.10.2025 घोर्णध की तधरीख/ Date of Pronouncement : 06.10.2025 O R D E R PER MANJUNATHA G., A.M : This appeal filed by the assessee company has been directed against the Final Assessment Order dated 29.10.2024 Printed from counselvise.com 2 ITA No.1365/Hyd/2024 Microsoft Global Services Center India Private Ltd. passed u/sec.143(3) r.w.s.144C(13) r.w.s.144B of the Income Tax Act, 1961 [in short “the Act”] in pursuance to the Directions dated 17.09.2024 of the Disputes Resolution Panel-1, [in short “DRP”], Bengaluru, passed u/sec.144C(5) of the Act, for the assessment year 2021-22. 2. At the time of hearing, Learned Authorised Representative for the assessee company Shri Parth, Advocate, has submitted that the dispute involved in this appeal has been resolved under the MAP as per the Order of the communication of the CBDT dated 11.09.2025 and copy of the same is filed before the Tribunal. Thus, the learned Authorised Representative for the Assessee submitted that the assessee may be allowed to withdraw the present appeal as the dispute has been settled under MAP. 3. The Learned CIT-DR for the Revenue Ms. U. Mini Chandran, Ld.CIT-DR, on the other hand, has no objection if the present appeal of the assessee is dismissed as withdrawn. 4. Considering the submissions of the learned Authorised Representative for the Assessee and the learned CIT-DR for the Revenue, at the outset, we note that the dispute involved in this Printed from counselvise.com 3 ITA No.1365/Hyd/2024 Microsoft Global Services Center India Private Ltd. appeal has been resolved by the Competent Authorities of India and US as communicated by the CBDT vide letter dated 11.09.2025 as under : Printed from counselvise.com 4 ITA No.1365/Hyd/2024 Microsoft Global Services Center India Private Ltd. 5. In view of the fact that the dispute involved in the present appeal of the assessee company has already been resolved in the MAP proceedings, accordingly, the assessee company is allowed to withdraw the present appeal and consequently, the appeal of the assessee company is dismissed as withdrawn. 6. In the result, appeal of the assessee company is dismissed as withdrawn. Order pronounced in the Open Court on 6th October, 2025. Sd/- (श्री रवीश सूद) (RAVISH SOOD) न्यायिक सदस्य/JUDICIAL MEMBER Sd/- (मंजूिधथ जी) (MANJUNATHA G.) लेखा सदस्य/ACCOUNTANT MEMBER Printed from counselvise.com 5 ITA No.1365/Hyd/2024 Microsoft Global Services Center India Private Ltd. Hyderabad, dated 06.10.2025. TYNM/sps आदेशकी प्रनतनलनप अग्रेनर्त/ Copy of the order forwarded to:- 1. निर्धाररती/The Assessee : Microsoft Global Services Centre India Private Limited, Building-1, Microsoft Campus, Gachibowli, Hyderabad. PIN – 500 032. Telangana. 2. रधजस्व/ The Revenue : The DCIT, Circle-5(1), IT Towers, Hyderabad – 500 004, Telangana. 3. The Principal Commissioner of Income Tax, Hyderabad. 4. The Disputes Resolution Panel-1, 4th Floor, Kendriya Sadan, C-Wing, BENGALURU – 560 034. Karnataka. 5. The Addl./Joint Commissioner of Income Tax, Transfer Pricing Officer, Aaykar Bhawan, Opp. LB Stadium, Basheerbagh, Hyderabad – 500 004. Telangana. 6. नवभधगीयप्रनतनिनर्, आयकर अपीलीय अनर्करण, हैदरधबधद / DR, ITAT, Hyderabad 7. गधर्ाफ़धईल / Guard file आदेशधिुसधर / BY ORDER Sr. Private Secretary ITAT, Hyderabad Printed from counselvise.com "