Appellantthrough:mr. Asheesh Jain, Senior Standingcounsel v. Msd Pharmaceuticals Pvt. Ltd.respondentthrough : Ms. Rashmi Chopra, Advocate

$-41 &26 *IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 432/2017 PR. COMMISSIONEROF INCOME TAX-6,NEW DELHI AppellantThrough:Mr. Asheesh Jain, Senior StandingCounsel. versus MSD PHARMACEUTICALS PVT. LTD.RespondentThrough : Ms. Rashmi Chopra, Advocate. + With ITA52^017 MSD PHARMACEUTICALSPVT LTDAppellantThrough ; Ms. Rashmi Chopra, Advocate. versus ADDITIONAL COMMISSIONER OF INCOME TAX,RANGE-6NEW DELHI& ANR.RespondentsThrough: Mr. Asheesh Jain, Senior StandingCounsel. CORAM: JUSTICE S.MURALIDHARJUSTICE PRATHIBA M. SINGH ORDER%19.07.2017 CM No.25169/2017(delay in filing^ in ITA No.524/2017 1. For the reasons as stated in the application, the delay in filing is ITA Nos. 432/2017<£ 524/2017p„gg j gfj condoned. The applicationstandsdisposedof. CM No.25168/2017(exemption)in ITA No.524/2017 2. Allowed, subject to all just exceptions. ITA No.524/2017and ITA No.432/2017 3. Theseappealsby the Revenueand Assesseeare directedagainstthe sameorder dated 22"^^ November, 2016 passed by the Income Tax AppellateTribunal ('ITAT') in ITA No. 1423/Del/2015for the AssessmentYear('AY')2010-11. ITA No.524/2017has been preferredby the RevenueandITA No.432/2017 has been preferred by the Assessee. 4. The disputebeforethe Tribunalconcernsthe additionof transferpricingadjustmenton accountofAdvertisement,Marketingand Promotion(AMP)Expenditure purportedly incurred by the Assessee. The ITAT in theimpugnedorder has referredto the decisionof this Court inSony EricsonMobile Communications (India) Pvt. Ltd. v. CIT (2015)374ITR 118 (Del)and also some of the subsequentjudgmentswherethe Courthas heldthat inmatters of transferpricing the first exercisethat is to be undertakenis todetermine if in fact there existed an international transaction between theAssesseeat its AssociatedEnterprise.Only if the said questionis answeredin the affirmative,the furtherquestionof determiningits arm's lengthpricewould arise. Counsel on both sides state that all the necessary documentsand informationfor determiningthe above questionalreadyform part of therecord of the case in the ITAT. nd 5. In view of the above submissions, the Court sets aside the order dated 22 ITA Nos. 432/2017 & 524/2017 November, 2016 and restore the aforementionedappeal to the file of theITAT for a fresh de novo adjudication on merits without reference to theorderof the ITATthathasbeenset asidebythisjudgment. 6. It will be opento both sides to urge their respectivecontentionson meritsbefore the ITAT which will be decided afresh without reference to the orderof theITATthathas beensetasidebythisjudgment. 7. Ms. Rashmi Chopra, learned counsel for the Assessee, states that in viewofthis orderthe Assesseewill withdrawthe miscellaneousapplicationfiledby it before the ITAT. 8.The appeal ITA No. 1423/Del/2015 be listed before the ITAT on 28"^August,2017for directions.Theappealsare disposedof in the aboveterms. S.MURALIDHAR,J JULY 19, 2017dk PRATHIBAM. SINGb(3J ITA Nos. 432/2017 & 524/2017