PR. COMMISSIONER OF INCOME TAX, DELHI-7 vs. TUPPERWARE INDIA PVT. LTD.

The application is disposed of in the aforesaid terms. ITA 304/2023 and CM APPL.28277/2023[Application filed on behalf of the appellant seeking condonation of delay of 93 days in filing the appeal] 6. This appeal concerns Assessment Year (AY) 2013-2014. 7. The appellant/revenue seeks to challenge the order dated 01.08.2022 passed by the Income Tax Appellate Tribunal [in short, “Tribunal”]. 8. Mr Puneet Rai, learned senior standing counsel, who appears on behalf of the appellant/revenue, submits that there are two broad issues which arise for consideration. (i) First, whether in determiningthe Arm’s Length Price concerning advertisement, marketing and promotion expenses, the Tribunal misdirected itself in holding that the bright line test would not apply. (ii) Second, whether the Tribunal was right in remanding the issue concerning royalty paid by the respondent/assesseeto its Associated Enterprises. 9. Insofar as the first issue is concerned, it is not disputed by Mr Rai, that the view taken by the Tribunal is in consonance with the judgment of this Court in Sony Ericsson Mobile Communications India Pvt. Ltd. v. Commissioner of Income Tax - III, (2015) 374 ITR 118 (Del.). 10. Mr Rai, however, says that the aforementioned decision of this Court has been challenged by the appellant/revenue, by way of an SLP. We are informed, that the said SLP is pending adjudication.

Accordingly, insofar as the first issue is concerned, and as far as this Court is concerned, no substantial question of law arises. 11.1 However, it is made clear, that the parties will abide by the final decision taken in the SLP filed by the appellant/revenue. 12. As regards the other issue referred to hereinabove, issue notice. 12.1 Mr Rohit Tiwariaccepts notice on behalf of the respondent/assessee. 13. The respondent/assessee will file a reply to the application filed on behalf of the appellant/revenue seeking condonationof delay in filing the appeal. 14. The reply would be filed within the next four weeks. 14.1 Rejoinder thereto, if any, will be filed at least five days before the next date of hearing. 15. List the matter on 08.11.2023. 16. Counsel for the parties will file their written submissions, not exceeding three pages each, at least five days before the next date of hearing.