What did the Tribunal hold?

The assessee no longer intends to pursue the appeal as the issues are covered by the concluded MAP. Therefore, the appeal is dismissed as withdrawn.

The assessee's appeal was adjourned sine die pending the conclusion of Mutual Agreement Procedure (MAP) proceedings. The MAP proceedings concerning transactions with Finland India have now concluded.

What were the issues?

Whether the appeal should be prosecuted when the underlying issues have been resolved through MAP proceedings.

Metso Outotec India Pvt Ltd, New… vs DCIT | ITAT Delhi 2026

Income Tax Appellate Tribunal, “H” BENCH, DELHI

Before: SHRI S. RIFAUR RAHMAN & SHRI ANUBHAV SHARMA

Hearing: 08.05.2026Pronounced: 13.05.2026

PER ANUBHAV SHARMA, JM:

The appeal was listed today along with early hearing application filed

by the assessee and it was apprised by ld. Counsel that on 22.07.2025 the

P a g e | 2 ITA No.1768/Del/2022 MetsoOutonec India Ltd. (AY: 2018-19) appeal of assessee was adjourned sine die on the basis that Mutual

Agreement Procedure (MAP) are pending and now the same have concluded.

Ld. Counsel had submitted that assessee no longer intends to prosecute the

present appeal as the issue are covered by MAP in regard to transaction with

Finland India.

In the light of aforesaid, no purpose will be served by giving an early

hearing before regular bench to withdraw the appeal. The appeal is dismissed

withdrawn.

Order pronounced in the open court on 13.05.2026

Sd/- Sd/- (S. Rifaur Rahman) (Anubhav Sharma) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated 13.05.2026 Rohit, Sr. PS

METSO OUTOTEC INDIA PVT LTD ,NEW DELHI vs. DCIT,CIRCLE 16(1), DELHI, DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

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