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Facts
The assessee filed an appeal against the assessment order. Grounds of appeal related to an adjustment of Rs.25,50,51,133/- for technical support services were raised. The assessee requested withdrawal of these grounds.
Held
The Tribunal noted that the issue was settled by the Revenue via a rectification order under Section 154 of the Act. The assessee's request to withdraw the ground of appeal was allowed, and accordingly, the grounds were dismissed. Other grounds were also dismissed.
Key Issues
Whether the grounds of appeal should be dismissed as withdrawn or not pressed, given that the issues were resolved by the Revenue.
Sections Cited
143(3), 144C(13), 144B, 154
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘H’: NEW DELHI
(ASSESSMENT YEAR 2020-21) Expedia Online Travel Services Income Tax Officer, India Private Limited, Ward-52(1), E-20, 1st and 2nd Floor, Vs. Delhi. Hauz Khas Market, Hauz Khas, New Delhi-110016. PAN-AABCE7443H (Appellant) (Respondent) Assessee by Ms. Somyak Jain, CA Department by Shri S.K. Jadhav, CIT-DR Date of Hearing 29/07/2025 Date of Pronouncement 31/07/2025 O R D E R
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.
Ground of appeal
No. 1 & 2 are general in nature thus not adjudicated.
3. 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.
Expedia Online Travel Services India Pvt. Ltd. vs. ITO 4. On the other hand, the Ld. DR has not objected to the submissions made. 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.