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$~37 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 208/2023
THE PR. COMMISSIONER OF INCOME TAX -7..... Appellant Through: Mr Ruchir Bhatia, Sr. Standing Counsel with Ms Priya Sarkar, Jr. Standing Counsel.
versus
YAKULT DANONE INDIA PVT. LTD.
..... Respondent Through: Mr Somil Agarwal with Mr Anshul Mittal, Advocates.
CORAM:
HON'BLE MR JUSTICE RAJIV SHAKDHER
HON'BLE MS JUSTICE TARA VITASTA GANJU
O R D E R %
11.04.2023 [Physical Hearing/Hybrid Hearing (as per request)] CM APPL. 17042/2023 1. This is an application moved on behalf of the appellant/revenue seeking condonation of delay in re-filing the appeal. 1.1 According to the appellant/revenue, there is a delay of 263 days. 2. Mr Somil Agarwal, who appears on behalf of the respondent/assessee, says that he does not oppose the prayer made in the application. 3. Accordingly, the delay is condoned. 4. The application is disposed of. ITA 208/2023 5. Mr Ruchir Bhatia, learned senior standing counsel, who appears on behalf of the appellant/revenue, says that the sole issue which arises for consideration is: whether the Income Tax Appellate Tribunal [in short, ITA 208/2023
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“Tribunal”] rightly concluded that this was a case where no international transaction had taken place. 6. To be noted, the Transfer Pricing Officer (TPO), according to Mr Bhatia, has made an upward adjustment concerning AMP amounting to Rs.7,92,58,314/-. It is not in dispute, that the Tribunal, in reaching the aforementioned conclusion had relied upon its decision rendered in the earlier Assessment Year (AY) i.e., AY 2011-2012. 7. Although the counsel for the respondent/assessee says, that no appeal was preferred by the appellant/revenue in respect of the decision taken by the Tribunal concerning AY 2011-2012, Mr Bhatia says that he will return with instructions on this aspect of the matter. 8. List the matter on 16.05.2023.
RAJIV SHAKDHER, J
TARA VITASTA GANJU, J
APRIL 11, 2023 / tr
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ITA 208/2023
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This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:02:13