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$-47-51 HIGH COURT OF DELHI CM APPL. 9^37/2018 in ITA 3/2014
CONVERGYS CUSTOMER MANAGEMENT GROUP INC.
THROUGH MR. NARESH LAKHANI, AUTHORISED SIGNATORY Appellant
CONVERGYS CUSTOMER MANAGEMENT GROUP INC.
THROUGH MR. NARESH LAKHANI, AUTHORISED SIGNATORY Appellant
VERSUS
DIRECTOR OF INCOME TAX -1, INTERNATIONAL TAXATION
Respondent
Respondent
CM APPL. 9540/2018 in ITA 4/2014
THROUGH MR. NARESH LAKHANI, AUTHORISED SIGNATORY Appellant
THROUGH MR. NARESH LAKHANI, AUTHORISED SIGNATORY Appellant
VERSUS
DIRECTOR OF INCOME TAX -1, INTERNATIONAL TAXATION
Respondent
Respondent
CM APPL. 9538/2018 in ITA 260/2015
Appellant
Appellant
VERSUS
COMMISSIONER OF INCOME TAX -I, Respondent
CM APPL. 9539/2018 in ITA 267/2016
Appellant
Appellant
VERSUS
COMMISSIONER OF INCOME TAX -I INTERNATIONAL TAXATION, NEW DELHI Respondent
CM APPL. 9541/2018 in ITA 268/2016 ...:. Appellant
VERSUS
COMMISSIONER OF INCOME TAX-I INTERNATIONAL TAXATION, NEW DELHI Respondent
ITA 3/2014 & connecled mailers Page I ofi
2018:DHC:8711-DB 3A Present: Mr. Rakesh Kumar and Mr. Rashmi Singh, Adv. for the appellant in ITA 3/2014, ITA 4/2014, ITA 260/2015, ITA 267/2016 & ITA 268/2016.
Mr. Asheesh Jain, Sr. Standing Counsel for respondent in
2018:DHC:8711-DB 3A Present: Mr. Rakesh Kumar and Mr. Rashmi Singh, Adv. for the appellant in ITA 3/2014, ITA 4/2014, ITA 260/2015, ITA 267/2016 & ITA 268/2016.
Mr. Asheesh Jain, Sr. Standing Counsel for respondent in
ITA 3/2014, ITA 4/2014 & ITA 260/2015.
Mr. Rahul Chaudhary, Sr. Standing Counsel for respondent inITA 267/2016 &ITA 268/2016.
Mr. Rahul Chaudhary, Sr. Standing Counsel for respondent inITA 267/2016 &ITA 268/2016.
CORAM:
HON'BLE MR. JUSTICE S. RAVINDRA BHAT
HON'BLE MR. JUSTICE A. K. CHAWLA
13.03.2018 The appellant/applicant wishes to withdraw the appeals in the light of the resolution of the dispute, which was settled by Mutual
Agreement Procedure (MAP) under the Indo-US Double Taxation
Avoidance Agreement (DTAA).
The applications are allowed. The appeals are accordingly dismissed as withdrawn.
It is also brought to the notice by the Id. Counsel for Revenue that on 27.02.2017 other appeals, preferred by the Revenue as well as the assessee (ITA Nos. 679/2014, 680/2014, 681/2014, 262/2015, 454/2015, 619/2015, 620/2015, 622/2015, 650/2015, 288/2016 and
661/2016) would be covered by the same agreement between the
Govt. of US and India under the Indo-US (DTAA). Ld. Counsel for the Revenue also states that he has instructions to withdraw the said appeals and thatthe same too may be permitted to be withdrawn. In this regard, he places on record copy ofthecommunication received
HON'BLE MR. JUSTICE A. K. CHAWLA
13.03.2018 The appellant/applicant wishes to withdraw the appeals in the light of the resolution of the dispute, which was settled by Mutual
Agreement Procedure (MAP) under the Indo-US Double Taxation
Avoidance Agreement (DTAA).
The applications are allowed. The appeals are accordingly dismissed as withdrawn.
It is also brought to the notice by the Id. Counsel for Revenue that on 27.02.2017 other appeals, preferred by the Revenue as well as the assessee (ITA Nos. 679/2014, 680/2014, 681/2014, 262/2015, 454/2015, 619/2015, 620/2015, 622/2015, 650/2015, 288/2016 and
661/2016) would be covered by the same agreement between the
Govt. of US and India under the Indo-US (DTAA). Ld. Counsel for the Revenue also states that he has instructions to withdraw the said appeals and thatthe same too may be permitted to be withdrawn. In this regard, he places on record copy ofthecommunication received
ITA 3/2014 & connecled ma/lers Pcigs 2 of3
L by DCIT International Taxation Circle 1(1)(1), New Delhi. The said communication reads as follows:
"This is to convey thatthe Office ofthe Competent Authority of
India, CBDT, New Delhi has issued order ofresolution u/s 90 of the Income Tax Act, 1961 read with Article 27ofthe India-
USA Double Taxation Avoidance convention dated 11.12.2017 in the case of Convergys Customer Management Group Incfor the A.Ys 2002-03 to 2004-05 and 2006-07 to 2012-13 (copy attached).
Accordingly, the asessee vide this office letter 01-02-2018, was required to submit its acceptance of the resolution so reached and to submitconfirmation ofwithdrawal ofpending appeals in respect ofthe above mentioned A. Ys.
In response, the assessee vide letter dated 26.02.2018, has
'-conveyed their agreement with the resolution so done and that the Company will initiate steps for withdrawing its appeals before Hon'ble High Court & ITAT for the years under consideration. Therefore, process of giving effect to the resolution is under progress.
In view ofthe above, it isrequested thatthe appeals ofRevenue pending before the Hon'ble High Court in this case for the above mentioned assessment years may not bepressed and may be withdrawn in due course after ensuring that the assessee too has withdrawn itspending appeals. "
In view of the above, all the aforesaid appeals i.e. ITA Nos.
679/2014, 680/2014, 681/2014, 262/2015, 454/2015, 619/2015, 620/2015, 622/2015, 650/2015, 288/2016 and 661/2016 are dismissed as withdrawn.
S. RAVINDRA BHAT, J I'i.! A. K. CHAWLA, J MARCH 13, 2018
L by DCIT International Taxation Circle 1(1)(1), New Delhi. The said communication reads as follows:
"This is to convey thatthe Office ofthe Competent Authority of
India, CBDT, New Delhi has issued order ofresolution u/s 90 of the Income Tax Act, 1961 read with Article 27ofthe India-
USA Double Taxation Avoidance convention dated 11.12.2017 in the case of Convergys Customer Management Group Incfor the A.Ys 2002-03 to 2004-05 and 2006-07 to 2012-13 (copy attached).
Accordingly, the asessee vide this office letter 01-02-2018, was required to submit its acceptance of the resolution so reached and to submitconfirmation ofwithdrawal ofpending appeals in respect ofthe above mentioned A. Ys.
In response, the assessee vide letter dated 26.02.2018, has
'-conveyed their agreement with the resolution so done and that the Company will initiate steps for withdrawing its appeals before Hon'ble High Court & ITAT for the years under consideration. Therefore, process of giving effect to the resolution is under progress.
In view ofthe above, it isrequested thatthe appeals ofRevenue pending before the Hon'ble High Court in this case for the above mentioned assessment years may not bepressed and may be withdrawn in due course after ensuring that the assessee too has withdrawn itspending appeals. "
In view of the above, all the aforesaid appeals i.e. ITA Nos.
679/2014, 680/2014, 681/2014, 262/2015, 454/2015, 619/2015, 620/2015, 622/2015, 650/2015, 288/2016 and 661/2016 are dismissed as withdrawn.
S. RAVINDRA BHAT, J I'i.! A. K. CHAWLA, J MARCH 13, 2018
ITA 3/2014 &connected mailers ^
JUDGMENT