OMRON AUTOMATION PRIVATE LIMITED,GURUGRAM V. DCIT, CIRCLE-19(1), DELHI

ITA 3107/DEL/2024

AI Insights

The case involved Omron Automation Pvt Ltd, the appellant, who filed an appeal against the order of the Transfer Pricing Officer (TPO), Delhi, dated 30.04.2024, concerning the assessment year 2020-21. The appeal was related to transfer pricing issues that were subsequently addressed through a bilateral agreement under the MAP between India and Japan. On 25.08.2025, the appellant filed an application to withdraw the appeal, citing the settlement under the MAP. The Departmental Representative did not object to this withdrawal. Consequently, the tribunal dismissed the appeal as withdrawn on 12.09.2025.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 776953 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 2 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-09-2025
• Order Result: Dismissed
• Bench Allotted: H
• Assessment Year: misc
• Appeal Filed On: 27-06-2024
• Laws Referred To: Rule 44G(8) of the I.T. Rules, 1962
• Court: TRIBUNAL
• Department Lawyers: OM PRAKASH

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘H’ BENCH, NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No 3107/DEL/2024 [A.Y 2020-21]) Omron Automation Pvt Ltd Vs. Dy. C.I.T 6th Floor, B-Block, Sewa Tower Circle – 19(1) Plot No. 19, Sector – 18 New Delhi Udyog Vihar Maruti Industrial Complex. Gurugram PAN – AAACO 8103 D (Applicant) (Respondent) Assessee By : None Department By : Shri Om Prakash, Sr. DR Date of Hearing : 12.09.2025 Date of Pronouncement : 12.09.2025 ORDER PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:- This appeal by the assessee is directed against the order of the TPO, Delhi dated 30.04.2024 for A.Y 2020-21. 2. At the very outset, the ld. counsel for the assessee filed an application dated 25.08.2025 seeking permission to withdraw the appeal Printed from counselvise.com ITA No 3107/DEL/2024 Omron Automation vs DCIT filed by the assessee on the ground that a settlement has been arrived at between the India and Japan Competent Authorities and in order to communicate its acceptance of the resolution arrived at under the MAP to India CA, the assessee needs to withdraw the pending appeal in respect of issues resolved under the MAP as per Rule 44G(8) of the I.T. Rules, 1962. 3. The ld. DR did not raise any objection. 4. Accordingly, the appeal is dismissed as withdrawn. 5. In the result, the appeal of the assessee in No. ITA 3107/DEL/2024 stands dismissed as withdrawn. The order is pronounced in the open court on 12.09.2025. Sd/- Sd/- [MAHAVIR SINGH] [NAVEEN CHANDRA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated : 16th SEPTEMBER, 2025. VL/ Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) Asst. Registrar 5. DR ITAT, New Delhi Printed from counselvise.com ITA No 3107/DEL/2024 Omron Automation vs DCIT Sl No. PARTICULARS DATES 1. Date of dictation of Tribunal Order 2. Date on which the typed draft order is placed before the Dictating Member 3. Date on which the typed draft order is placed before the other Member [in case of DB] 4. Date on which the approved draft order comes to the Sr. P.S./P.S. 5. Date on which the fair Order is placed before the Dictating Member for sign 6. Date on which the fair order is placed before the other Member for sign [in case of DB] 7. Date on which the Order comes back to the Sr. P.S./P.S for uploading on ITAT website 8. Date of uploading, inf not, reason for not uploading 9. Date on which the file goes to the Bench Clerk 10. Date on which the file goes for Xerox 11. Date on which the file goes for endorsement 12. The date on which the file goes to the Superintendent for checking 13. Date on which the file goes to the Assistant Registrar for signature on the order 14. Date on which the file goes to the dispatch section for dispatch the Tribunal order 15. Date of Dispatch of the Order 16. Date on which the file goes to the Record Room after dispatch the order Printed from counselvise.com "