EXPEDIA ONLINE TRAVEL SERVICES INDIA PRIVATE LIMITED,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 7(1), CR BUILDING DELHI
Income Tax Appellate Tribunal, DELHI BENCH ‘H’: NEW DELHI
Before: SHRI PRAKASH CHAND YADAV & SHRI MANISH AGARWALExpedia Online Travel Services India Private Limited, E-20, 1st & 2nd Floor, Hauz Khas Market, Hauz Khas, New Delhi-110016. PAN-AABCE7443H
PER MANISH AGARWAL, AM:
This appeal is filed by the assessee against the final assessment order dated 30. 07. 2024 passed by the Assessment Unit, Income Tax Department (‘the AO’ in short) u/s 143(3) r.w.s. 144C(13)/144B of the Income Tax Act, 1961 (‘the Act’ in short) for Assessment Year 2020-21. 2. Ground of appeal No. 1 & 2 are general in nature thus not adjudicated.
In this case, the assessee has raised grounds of appeal Nos. 3 to 8 challenging the adjustment of Rs.25,50,51,133/- on account of technical support service. During the course of hearing, the Ld. AR of the assessee submits that this issue has been rectified by the Revenue in terms of the rectification passed by TPO dated 16.07.2025. Copy of order is placed on record, therefore, their remain no grievance to the assessee and, accordingly, the ld. AR requested for withdrawal of this ground of appeal. 5. Heard both the parties. Since, the issue raised by the assessee in appeal has been settled by the Revenue in terms of the order passed u/s 154 of the Act, therefore, the request of the assessee to withdraw this ground of appeal is allowed. Accordingly, the ground of appeal No.1 is dismissed.
Ground of appeal No.9 & 10 of the assessee are not pressed by the assessee, therefore, these grounds of appeal are dismissed as not pressed.
As the result, appeal of the assessee is dismissed. Order pronounced in the open court on 31.07.2025. (PRAKASH CHAND YADAV) (MANISH AGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 31.07.2025
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