IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D” NEW DELHI BEFORE SHRI YOGESH KUMAR US, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.स/ं .I.T.A No.2055/Del/2025 िनधा(cid:6981)रणवष(cid:6981)/Assessment Year: 2022-23 ADVICS CO. LTD., बनाम THE OFFICE OF THE DEPUTY C/o ADVICS CO. LTD. Vs. COMMISSIONER OF INCOME Plot No.7, 8 & 9, Sector-30B, TAX, Circle 1(1)(1), IMT Rohtak, HARYANA 124001. Civic Centre, Minto Road, PAN No.AAICA7015J New Delhi 110002.

अपीलाथ(cid:7278) Appellant (cid:7079)(cid:7004)यथ(cid:7278)/Respondent Assessee by Shri K.M. Gupta, Advocate & Shri Harmeet Singh, CA Revenue by Shri M.S. Nethrapal, CIT DR सुनवाईक(cid:7409)तारीख/ Date of hearing: 06.04.2026 उ(cid:7363)ोषणाक(cid:7409)तारीख/Pronouncement on 22.04.2026 आदेश /O R D E R PER SANJAY AWASTHI, ACCOUNTANT MEMBER:

1. This appeal arises from Ld. AO’s order dated 23.01.2025, passed u/s 143(3) r.w.s. 144C(13) of the Income Tax Act, 1961 (hereafter as “the Act”). This order itself has been passed incorporating the directions issued by the Dispute Resolution Panel-1 (hereafter as “DRP”), dated 10.12.2024. In this case, the assessee is incorporated under the laws of Japan and is a tax resident thereon.