Inspop.com Limited, Gurugram V. DCIT, Int. Tax, Gurgaon

MA 311/DEL/2023

AI Insights

In this case, Inspop.com Limited filed a miscellaneous application (MA No. 311/Del/2023) arising out of ITA No.350/Del/2021 for the assessment year 2017-18 against the DCIT, International Taxation, Gurgaon. The application was heard by the Income Tax Appellate Tribunal, 'D' Bench in Delhi. The core issue was whether the grounds raised in the miscellaneous application fell within the scope of section 254(2) of the Income Tax Act, 1961. The Tribunal, referencing the precedent set by the Hon'ble Apex Court in the case of PCIT-III Bangalore vs. M/s. Wipro Ltd., concluded that the grounds did not meet the criteria for reconsideration under the specified section, leading to the dismissal of the application.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 302318 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-11-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2017-2018
• Appeal Filed On: 18-07-2023
• Other Referred Cases: PCIT-III Bangalore vs. M/s. Wipro Ltd.
• Laws Referred To: Income Tax Act 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D‘ BENCH DELHI BEFORE: SHRI SAKTIJIT DEY, HON’BE VICE PRESIDENT & DR. B.R.R. KUMAR, ACCOUNTANT MEMBER MA No. 311/Del/2023 (Arising out of ITA No.350/Del/2021) (Assessment Year: 2017-18) Inspop.com Limited, Level 8, Tower-1A, International Tech Park Gurugram, ITPG Developers Private Ltd., IT/ITES SEZ, Sector 59, Kadarpur, Gurugram, Haryana 122098 Vs. The DCIT, International Taxation, Gurgaon PAN/GIR No. AACCI 4282 R (Appellant) .. (Respondent) Assessee by Shri Manoj Kumar, CA Shri Vijay Goel, CA Revenue by Shri Vivek Vardhan, Sr.DR Date of Hearing 03/11/2023 Date of Pronouncement 06/11/2023 O R D E R PER DR. B.R.R. KUMAR (A.M): Heard the arguments of both the parties and perused the material available on record. 2. Since the order of the ITAT is in deference to the law laid down by the Hon’ble Apex Court in the case of PCIT-III Bangalore vs. M/s. Wipro Ltd. in Civil Appeal No. 1449 of 2022 dated 11.07.2022, the grounds raised by the assessee in miscellaneous MA No. 311/Del/2023 Inspop.com Limited 2 application do not fall under within purview of the provision of section 254(2) of the Income Tax Act 1961. 3. In the result, the miscellaneous application of the assessee is dismissed. Order pronounced in the open court on 06/11/2023. Sd/- (SAKTIJIT DEY) Sd/- (DR.B.R.R. KUMAR) VICE PRESIDENT ACCOUNTANT MEMBER Delhi; Dated 06/11/2023 NV Copy of the Order forwarded to : BY ORDER, (Asstt. Registrar) ITAT,Delhi 1. The Appellant 2. The Respondent. 3. The CIT(A), Delhi. 4. CIT 5. DR, ITAT, Delhi 6. Guard file. //True Copy//