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TMI Blog2021 (10) TMI 1453X X X X Extracts X X X X X X X X Extracts X X X X ..... r passed by Ranbaxy Laboratories Ltd. [2016 (5) TMI 157 - ITAT DELHI] and M/s. Abicor Binzel Production (India) Pvt. Ltd. [2016 (8) TMI 1394 - ITAT PUNE] where such proposition of the appellant was accepted and therefore, the APA entered into by the appellant with CBDT has been prayed to be applied for in the year under consideration. The Hon'ble ITAT has also pleased to dismiss the departmental appeal for A.Y. 2010-11 which was finalized on the basis of the said Advancing Price Agreement dated 13.10.2015. Decided against revenue. X X X X Extracts X X X X X X X X Extracts X X X X ..... the order impugned passed by the Ld. CIT(A)-13 was received on 24.10.2018 which was thereafter forwarded to the ACIT, Circle-2(1)(1), Ahmedabad who in turn pointed out the disputed issue of upward adjustment of Rs. 17.08 crores made by the TPO. Accordingly, the copy of the appellate order was sent to the Additional CIT (TPO), Ahmedabad for his comments which was received on 18.12.2018. The central scrutiny report was prepared thereafter and the same was independently examined by the erstwhile PCIT as regards filing of the instant appeal before us. The details of the process with respective dates as mentioned by the Ld. PCIT in its request for condonation of delay filed before us on 23.09.2021 has also been brought to our notice by the Ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lied by the appellant for the year under consideration along with the additional ground by and under the letter dated 25.06.2018. The appellant relied upon the order passed by the Hon'ble Delhi ITAT in the case of Ranbaxy Laboratories Ltd. vs. ACIT, Range-15, New Delhi (2016) 68 taxmann.com 322 (Delhi-Trib.) and Hon'ble Pune ITAT's order in the case of M/s. Abicor Binzel Production (India) Pvt. Ltd. vs. DCIT in ITA No. 139/PN/2014, where such proposition of the appellant was accepted and therefore, the APA entered into by the appellant with CBDT has been prayed to be applied for in the year under consideration. The Hon'ble ITAT has also pleased to dismiss the departmental appeal for A.Y. 2010-11 which was finalized on the basis of the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o bearing in mind entirety of the case, we deem it fit and proper to dismiss the appeal filed by the Assessing Officer as infructuous. 5. In the result, appeal is dismissed as infructuous. Pronounced in the open court today on the 6th August, 2018."" 5. The assessee further relied upon the judgment passed in the matter of Tieto IT Services India (P.) Ltd. vs. DCIT, reported in (2018) 92 taxmann.com 8 (Pune-Trib.) and Warburg Pincus India (P.) Ltd. vs. ACIT, reported in (2017) 78 taxmann.com 273 (Mumbai - Trib.) which have been considered by us. It also appears from the order passed by the First Appellate Authority that when this above fact was placed before him by the appellant comment was sought for on the merits of admissibility as w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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