HITACHI ASTEMO HARYANA PRIVATE LIMITED (FORMERLY SHOWA INDIA PRIVATE LIMITED),FARIDABAD V. DCIT, CIRCLE-22(2), DELHI

MA 59/DEL/2024

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Hitachi Astemo Haryana Pvt. Ltd. filed a miscellaneous application under section 254(2) of the Income Tax Act, 1961, seeking rectification of a tribunal order dated 23.11.2023 concerning the assessment year 2018-19. However, following an amalgamation and subsequent legal proceedings, the company requested to withdraw the application. The tribunal's decision to dismiss the application as withdrawn was based on the quashing of the related assessment order in a second round of proceedings, which was found to be barred by limitation under section 153(5) of the Act.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 824572 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 10 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-12-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I
• Assessment Year: 2018-2019
• Appeal Filed On: 13-02-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAJESH CHANDRA
• Assessee Lawyers: ANANYA KAPOOR
• Keywords: Transfer pricing

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘I’ NEW DELHI BEFORESHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIALMEMBER M.A.No.59/Del/2024 (Arising out of ITA No.1005/Del/2022) Assessment Year:2018-19 Hitachi Astemo Haryana Pvt. Ltd. (formerly Showa India Private Ltd.), Plot No. 23-32, Sector-58, Behind JCB India Ltd., Faridabad, Haryana Vs. DCIT, Circle-22(2), Delhi PAN: AABCE5725G (Appellant) (Respondent) ORDER PER M. BALAGANESH, AM: The assessee has filed the instant miscellaneous application under section 254(2) of the Act seeking to rectify the tribunal’s order dated 23.11.2023 passed in ITA No. 1005/Del/2022. 2. The assessee has filed a letter dated 18th September, 2025 seeking permission to withdraw this miscellaneous Assessee by Ms. Ananya Kapoor, Adv. Department by Sh. Rajesh Chandra, CIT(DR) Date of hearing 03.10.2025 Date of pronouncement 03.10.2025 Printed from counselvise.com M.A.No.59/Del/2024 2 | P a g e application.For the sake of convenience, the said letter is produced hereinbelow: “We refer to the application filed by the Appellant under Section 254(2) of the income Tax Act, 1961 ('Act') seeking rectification of the order issued by the Hon'ble Income Tax Appellate Tribunal, New Delhi ('Tribunal' or 'ITAT') on 23 November 2023 in ITA No. 1005/DEL/2023 for AY 2018-19. Copy of the acknowledged miscellaneous application is attached as Annexure 1. At the outset, we wish to apprise you that pursuant to the order dated 26 May 2025 issued by the Hon'ble National Company Law Tribunal ('NCLT)-Chandigarh Bench, Hitachi Astemo Haryana Private Limited (PAN: AABCE5725G) has been amalgamated into Hitachi Astemo Gurugram Powertrain Systems Private Limited (PAN: AAACK5968J). Subsequently, the name of the Powertrain Systems Private Limited to Hitachi Astemo India Private Limited on 7 August 2025 arid e amalgamated entity has been changed from Hitachi Astemo Gurugram thereafter from Hitachi Astemo India Private Limited to Astemo India Private Limited on 1 September 2025. Accordingly, Astemo India Private Limited is the surviving and continuing entity for all legal and taxation purposes. The Hon'ble ITAT, vide its order dated 23 November 2023 in ITA No. 1005/DEL/2023, remanded the issue to the file of the Ld. Assessing Officer ('AO\") with a direction to pass an order an order incorporating the directions of the Ld. Dispute Resolution Panel (DRP')/Transfer Pricing Officer (TPO). Pursuant to the above directions, the Ld. AO passed the final assessment order on 23 May 2024. Aggrieved by the same, the Appellant preferred an appeal before the ITAT in ITA No. 3353/DEL/2024. In the second round of proceedings, the ITAT pronounced its order on 3 September 2025 wherein the ITAT quashed the impugned order dated 23 May 2024 passed by Assistant Commissioner of Income Tax, Circle 10(1), Delhi as barred by limitation prescribed u/s 153(5) of the Act. Copy of the ITAT order issued in second round of proceedings is attached as Annexure 2. Since the ITAT order has been issued in second round of proceedings and the impugned assessment order has been quashed, the Appellant submits that the miscellaneous application filed against Printed from counselvise.com M.A.No.59/Del/2024 3 | P a g e the ITAT order in the first round of proceedings has become infructuous and may therefore be dismissed.” 3. In view of the above, this miscellaneous application of the assessee is hereby dismissed as withdrawn. Order pronounced in the open courton3rdOctober, 2025 -Sd/- -Sd/- (SUDHIR PAREEK) (M. BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 30th December, 2025. RK/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi Printed from counselvise.com "