Show empathy
Showing empathy means having the capacity to understand and to be aware of and sensitive to the feelings, thoughts and experiences of others specially those who come to you with a complaint. If you can give the complainer that you empathize with him or her saying things like " yes you are right this is frustrating .." , " If I were in your place, I certainly would have felt bad.."
See also Empathy Vs Sympathy


Listen carefully and be courteous at all times
Try to really put yourself in the complainer's shoes  , you will see some real sense of why they are upset and then you can really genuinely help them instead of resisting any complaint immediately.


Ask a lot of questions
To uncover the whole situation and make sure to find out exactly what the complainer wishes to see changed and how is the situation resolved from his/her point of view.


Promise less and deliver more
Be direct and do not make promises you cannot keep, if there is nothing you can do you better let the person know upfront. It may be disappointing to the complainer now but it is better than just postponing the problem and getting the person more angry next time.


See if you can get the complainer to do something constructive on his/her own towards resolving the problem
Think well before you agree with the complainer, lets face it not all complains you will get are legitimate, people complain for all sorts of different reasons. Sometimes people complain just cause they  feel like it. Those are known as professional complainers who do this for a living and make money out of compensations. so think well and make sure the complaint is legit.


Silence may not be golden while handling a complaint.
Saying nothing may imply agreement, which could compound the problem later. If you disagree, say so tactfully.

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