SONY INDIA PVT. LTD.,NEW DELHI V. NATIOANAL E- ASSESMENT CENTRE, NEW DELHI

MA 73/DEL/2023

AI Insights

M/s Sony India Pvt. Ltd. filed a miscellaneous application seeking rectification of an earlier Tribunal order concerning transfer pricing adjustments for the assessment year 2016-17. The application pointed out alleged errors in the Tribunal's previous order, particularly regarding the restoration of certain grounds to the Assessing Officer and the Transfer Pricing Officer. However, the Delhi High Court had already set aside the Tribunal's earlier order and remitted the matter back for reconsideration, which included the grounds raised in the application. Consequently, the Tribunal dismissed the application as infructuous.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 841461 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-02-2026
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: H
• Assessment Year: 2016-2017
• Appeal Filed On: 08-02-2023
• Other Referred Cases: Sony Ericsson Mobile Communications India (P.) Ltd. vs. CIT (374 ITR 118)
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VIKRAM SINGH SHARMA
• Assessee Lawyers: NAGESWAR RAO; PARTH
• Keywords: Set aside; Transfer pricing; International transaction

Judgement Text

"MA 73/DEL/2023(arising out of ITA No. 493/Del/2021) 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Shri Vikas Awasthy, Hon’ble Judicial Member Smt. Renu Jauhri, Hon’ble Accountant Member MA No.73/Del/2023 [Arising In ITA No. 493/Del/2021 ; Assessment Year: 2016-17] M/s Sony India Pvt. Ltd. A-18, Mohan Co-operative Estate Industrial Area, Mathura Road New Delhi Vs National E-Assessment Centre New Delhi (ASSESSEE) (RESPONDENT) PAN No. AABCS1571Q Assessee by : Sh. Nageswar Rao, Adv., Sh. Parth, Adv. Revenue by : Sh. Vikram Singh Sharma, Sr. DR Date of Hearing: 23.01.2026 Date of Pronouncement: 23.01.2026 ORDER PER RENU JAUHRI : 1. By virtue of this miscellaneous application [for short, MA], the assessee seeks rectification in the order passed by this Tribunal vide order dated 18.10.2022 in ITA No. 493/Del/2021, for A.Y. 2016-17. 2. The relevant portion of the MA is reproduced below: “11. However, the following errors have crept in the order dated 17/18.10.2022 of the Hon'ble Tribunal which may kindly be considered for appropriate modification/clarification in the order – i. Modification required to Para 30 of the order- As detailed in para 10 hereinabove, Ground of appeals nos. 15, 21, 33 and 36 may kindly be restored to Ld. AO/Ld. TPO on same lines as discussed in paras 36 to 38 of the order in the context of second issue relating to transfer pricing adjustment made in respect of international transaction of provision of advisory services starting from para 31 of the order. This requires modification of the last line of para 30 of the order, wherein, it is incorrectly concluded that Ground of appeal nos. 1 to 40.6 become otiose. Applicant respectfully prays for appropriate directions on same lines as in paras 36 to 38 in context of exclusion of two companies challenged vide grounds Printed from counselvise.com MA 73/DEL/2023(arising out of ITA No. 493/Del/2021) 2 of appeal nos. 15 and 33, viz., (i) United Telelinks (Bangalore) Pvt. Ltd. and (ii) OTS E-Solutions Pvt. Ltd. AND exclusion of Fcbulka Advertising Pvt. Ltd. as sought vide grounds of appeal nos. 21 and 36. In fact, grounds of appeal nos. 23 to 39 challenging protective adjustment applying BLT also deserve to be finally and conclusively allowed following decision of Hon'ble Delhi High Court in case of Sony Ericsson Mobile Communications India (P.) Ltd. vs. CIT (374 ITR 118) without any restoration, for which the Applicant prays.” 3. We have heard the rival submissions and perused the material placed on record. We note that the assessee had also filed an appeal before the Hon’ble Delhi High Court on exactly the same issue. On 23.01.2025, Hon’ble Delhi High Court have passed the following order in ITA No. 177/2023 vide which the requisite directions have been given as under: “In view of the aforesaid submission, we set aside the order of the Tribunal to the aforesaid extent and remit the matter back for consideration of Ground 1 to 39 as taken in the appeal preferred by the appellant.” 4. In view of above, we hold that the present miscellaneous application has become infructuous and is, accordingly, dismissed. Order Pronounced in the Open Court on 23.01.2026. Sd/- Sd/- (VIKAS AWASTHY) (RENU JAUHRI) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 24.02.2026 Pooja Mittal, Sr. PS Copy forwarded to: 1. Assessee 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, DELHI Printed from counselvise.com "