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

Judgment text excerpt

$~36 & 40 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision: 05.12.2025 + ITA 728/2025 + ITA 732/2025 PR. COMMISSIONER OF INCOME TAX-7, DELHI .....Appellant Through: Mr. Puneet Rai, SSC, Mr. Ashvini Kumar, Mr. Rishabh Nangia and Mr. Gibran Naushad, SCs. versus TUPPERWARE INDIA PVT. LTD. .....Respondent Through: Mr Mihir Vashistha, Advocate. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MS. JUSTICE MINI PUSHKARNA V. KAMESWAR RAO, J. (ORAL) CM APPL. 77000/2025(re-filing) and CM APPL. 76999/2025 (filing) in ITA 728/2025; CM APPL. 77019/2025(re-filing) and CM APPL. 77018/2025 (filing) in ITA 732/2025; 1. For the reasons stated in the applications, the delay of 31 days in re- filing and the delay of 63 days in filing both these appeals is condoned. 2. The applications stand disposed of. CM APPL. 76998/2025 (Exemption) in ITA 728/2025; CM APPL. 77017/2025 (Exemption) in ITA 732/2025; 3. Exemptions are allowed, subject to all just exceptions. Signature Not Verified Signed By:PRADEEP ITA 728 & 732 of 2025 Page 1 of 5 SHARMA Signing Date:08.12.2025 13:13:32 4. The applications stand disposed of. ITA 728/2025 & ITA 732/2025 5. The challenge in these appeals under Section 260A of the Income Tax Act, 1961 (the Act) is to the common order dated 12.03.2025 passed by the Income Tax Appellate Tribunal (ITAT) deciding two appeals being ITA No.9727/Del/2019 relating to Assessment Year (AY) 2015-16 and ITA No.670/Del/2021 relating to AY 2016-17. 6. Mr Puneet Rai, learned SSC appearing for the appellant /Revenue fairly states that the issue which arise for consideration in these appeals stand decided against the appellant /Revenue and in favour of the respondent / Assessee in respect of AY 2013-14 and also AY 2014-15. He has placed before us, the order passed by this Court