Most recording delay issues can be fixed by increasing the buffer size in your DAW's audio settings, however, Logic Pro works differently to this.

If your buffer size is set between 128 and 256 and your audio recording is still shifted completely out of position after your take has been tracked, adjust the Recording Delay Slider in the Preferences window under the Audio > Devices tab.
 


Moving the slider to the left shifts your audio recording further to the left of the Arrange Window's Bar Ruler, and the opposite occurs when the slider is shifted to the right.


In almost all cases, the slider should be set to the middle position as seen in the image above.