BLASER SWISSLUBE SOLUTIONS PVT. LTD.,GURGAON vs. ASSESSMENT UNIT, DELHI

ITA 5896/DEL/2024Status: DisposedITAT Delhi31 October 2025AY 2021-22Bench: SHRI MAHAVIR SINGH (Vice President), SHRI MANISH AGARWAL (Accountant Member)3 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the issues agitated in the appeal were already settled by the Advance Pricing Agreement (APA). Therefore, the assessee's request for withdrawal of the appeal was allowed.

What were the facts?

The assessee filed an appeal against the AO's order concerning assessment year 2021-22, challenging the transfer pricing adjustment for import of finished goods and marketing support services. The assessee sought to withdraw the appeal as these issues were covered by an Advance Pricing Agreement (APA).

What were the issues?

Whether an appeal can be withdrawn if the issues raised are covered by an Advance Pricing Agreement (APA).

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(13),Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘i’ NEW DELHI

For Appellant: Shri Priyansh Jain, CA
For Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Hearing: 31.10.2025Pronounced: 31.10.2025

PER MANISH AGARWAL, AM:

This appeal is filed by the assessee against the order of AO dated 22.10.2024 passed u/s 143(3) r.w.s 144C(13) read with section 144B of the Income Tax Act, 1961 (“the Act” in short) for Assessment Year 2021-22. 2. Before us, Ld.AR submits that in the appeal of the assessee, Ground No.2 taken wherein order passed u/s 143(3).144C(13) r.w.s. 144B of the act is challenged on the grounds of limitation. Ld.AR submits that Revenue has sought adjournment on this ground and therefore, appeal of the assessee is adjourned sine die as the matter is sub-judiced before Hon’ble Supreme Court. Ld.AR submits that assessee has given an undertaking that it will not press Ground No.2, challengin

The order continues below.

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