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DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1),GURGAON, GURGAON vs. DOTPE PRIVATE LIMITED, GURGAON

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ITA 8724/DEL/2025[2021-22]Status: HeardITAT Delhi13 March 20262 pages

Income Tax Appellate Tribunal, DELHI BENCHES : A : NEW DELHI

Before: Ms. MADHUMITA ROY & SHRI AMITABH SHUKLAAssessment Year: 2021-22

For Appellant: Ms Supriya Mehta, CA
For Respondent: Shri Rajesh Kumar, CIT-DR
Hearing: 10.03.2026Pronounced: 13.03.2026

PER MADHUMITA ROY, JM:

The instant appeal filed by the Revenue is directed against the order dated 21.10.2025 of the ld. Commissioner of Income-tax (Appeals), NFAC,
Dehi [hereinafter referred to as the Ld. CIT(A)] u/s 250 of the Income Tax
Act, 1961 (hereinafter referred to as ‘the Act’) arising out of the assessment order dated 22.12.2022 passed by the Assessment Unit, Income-tax
2

Department (hereinafter referred to as ‘the ld. AO’) under Section 143(3) r.w.s. 144B of the Act for Assessment Year 2021-22. 2. Since the grounds of appeal not filed by the Department, the instant appeal is found to be defective and, thus, dismissed. However, liberty is granted to the Department to file afresh, if so advised.

3.

In the result, the appeal filed by the Department is dismissed. Order pronounced in the open court on 13.03.2026. (AMITABH SHUKLA) JUDICIAL MEMBER

Dated: 13.03.2026. dk