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IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.200/Hyd/2021 (निर्धारण वर्ा/Assessment Year:2016-17)

M/s. Gainsight Software Pvt. Ltd., Dy. Commissioner of Income Tax, Hyderabad. Vs. Circle-2(1), Hyderabad.

PAN:AADCJ0284F (Appellant) (Respondent)

निर्धाररती द्वधरध/Assessee by: Shri Aliasgar Rampurawala, C.A.

रधजस् व द्वधरध/Revenue by: Shri B. Bala Krishna, CIT-DR सुिवधई की तधरीख/Date of hearing: 06/03/2025 घोर्णध की तधरीख/Pronouncement: 05/05/2025 आदेश/ORDER PER MADHUSUDAN SAWDIA, A.M. :

This appeal is filed by M/s. Gainsight Software Pvt. Ltd. (“the assessee”), feeling aggrieved with the final assessment order of Learned Assessing Officer ("Ld. AO") passed u/s.143(3) r.w.s. 144C(13),143(3A) & 143(3B) of the Income Tax Act, 1961 ('the Act'), as per the direction of Learned Dispute Resolution Panel-1, Bangalore (“Ld. DRP”) on 30.03.2021 for A.Y. 2016-17.

2. The assessee has raised the following grounds of appeal :

2.1 The assessee has also raised the following additional grounds of appeal :

3. The facts of the case are that the assesse