$ 22 * IN HIGH COURT OF DELHI AT NEW DELHI + ITA 942/2016 COMMISSIONER OF INCOME TAX-07 Appellant Through: Mr. Sanjay Kumar & Mr. Dileep Shivpuri, Advocates versus RAY BAN SUN OPTICS INDIA LTD.GURGAON Respondent Through CORAM: JUSTICE S.MURALIDHAR JUSTICE CHANDER SHEKHAR ORDER % 15.05.2017 CM No. 47689/2016 1. For reasons stated therein, application is allowed. delay of 105 days in re-filing present appeal is condoned. application is disposed of. ITA No. 942/2016 2. This is appeal by Revenue under Section 260A of Income Tax Act, 1961 against order of Income Tax Appellate Tribunal ( ITAT ) dated 15th April, 2014 in ITA No. 672/Del/2013 for Assessment Year 2009-10. 3. It is seen from impugned order of ITAT that matter has been remanded to Assessing Officer ( AO ) / Transfer Pricing Officer ( TPO ) in conformity with decision of Special Bench of ITAT in LG Electronics India Pvt. Ltd. v. ACIT 2013 152 TTJ (Del) (SB) 273. ITA No.942 of 2016 Page 1 of 2 4. It is clarified that said opinion of ITAT no longer being good law in view of decision of this Court in Sony Eriksson Mobile Communications India Pvt. Ltd. v. CIT (2015) 374 ITR 118, AO/TPO will have to consider matter afresh in light of said decision. 5. appeal is dismissed. S.MURALIDHAR, J CHANDER SHEKHAR, J MAY 15, 2017 tp ITA No.942 of 2016 Page 2 of 2 Commissioner of Income-tax-07 v. Ray Ban Sun Optics India Ltd