M/S. DELTA ELECTRONICS INDIA PRIVATE LIMITED (PRE-MERGER KNOWN AS DELTA POWER SOLUTION (INDIA) PRIVATE LIMITED),GURGAON V. DCIT,CIRCLE-1, HALDWANI

MA 13/DDN/2025

AI Insights

The case involves M/s Delta Electronics India Private Limited, which filed a Miscellaneous Application concerning an earlier Tribunal order that inadvertently included a ground not raised by the Revenue in their appeal. The Tribunal had previously upheld the exclusion of Crompton Greaves Limited as a comparable but accepted all other grounds of the Revenue for statistical purposes, which included a general ground not specifically challenged. The assessee contended that this inclusion was an error apparent from the record. The Departmental Representative did not dispute the facts but defended the original decision as well-reasoned. The Tribunal agreed with the assessee, recalling the earlier order and restoring the appeal to its original number for re-examination.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 826118 (ITAT-DEHRADUN)
• Duration Of Justice: 2 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-01-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 31-10-2025
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: AMAR PAL SINGH
• Keywords: Transfer pricing; International transaction

Judgement Text

"1 M.A No. 13/Del/2025 M/s Delta Electronics IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER M. A NO. 13/DDN/2025 (A.Y 2013-14 in ITA No.5543/Del/2018) M/s Delta Electronics India Private Limited (Pre merger known as Delta Power Solution (India) Plot No. 43, Sector-35, HSIIDC, Guraon PAN-AACCD5896N (APPELLANT) vs DCIT Circle-1 Haldwani, Uttarakhand (RESPONDENT) Applicant by Shri Salil Kapoor, Adv Respondent by Sh. Amar Pal Singh, JCIT, DR ORDER PER YOGESH KUMAR U.S., JUDICIAL MEMBER: The above mentioned Miscellaneous Applications is filed in respect of the order dated 02/04/2025 passed by the Tribunal in ITA No. 5543/Del/2018 pertaining to Assessment Year 2013-14. 2. The Assessee in the present M.A contended as under:- ‘The Appeal filed before the Hon’ble Tribunal by the Revenue, this finding of Ld. CIT(A) regarding S & S Power Switchgear Equipment Limited to be included was not challenged. The Hon’ble Tribunal in Para 4 upheld that view of Ld. CIT(A) that comparable known as Crompton Greaves Limited is to be excluded. However, the Hon’ble Tribunal inadvertently held that all other grounds of appeal are accepted for statistical purposes which also included Ground No. 6 which is a general ground raised by the Revenue.’ Date of Hearing 12.12.2025 Date of Pronouncement 07.01.2026 Printed from counselvise.com 2 M.A No. 13/Del/2025 M/s Delta Electronics 3. Ld. AR by reiterating the above contention, submitted that the order of the Tribunal dated 02.04.2025 is an error apparent from record, thus sought for allowing the present Miscellaneous Application. 4. Per contra, ld. DR submitted that the order of the Tribunal is well reasoned, which requires no interference at hands of the Tribunal. However, the ld. DR has not disputed the above facts and the submission made by the AR. 5. We have heard both the parties and perused the material available on record. As could be seen from the order of the Tribunal, the Tribunal has rejected third substantive ground seeking inclusion of M/s Crompton Grearves Ltd. from the array of valid comparables for determining ALP of the Assessee’s international transaction and allowed all other grounds of the Revenue for statistical purpose. It is the specific case of the assessee that there was no ground raised by the Revenue before the Tribunal for S&S Power Switchgear Equipment Ltd. Therefore, partly allowing the other grounds of the Revenue for statistical purpose by the Tribunal is error apparent from record. Therefore, we hereby recall the order of the Tribunal dated 02.04.2025 and restore the appeal in ITA No. 5543/Del/2018 to its original number. The Registry is directed to post the appeal in ITA No. 5543/Del/2018 on 14.01.2026. Printed from counselvise.com 3 M.A No. 13/Del/2025 M/s Delta Electronics 6. In the result, MA is partly allowed. Order pronounced in the open court on 07th January, 2026. Sd/- Sd/- (MANISH AGARWAL) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 07/01/2026 R.N, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi Printed from counselvise.com "