2015 (7) TMI 370

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....ohit Khanna, Advocate and Mr. Rohit Kumar, Advocate For the Respondent : Mr. Tejinder K. Joshi, Advocate ORDER S. J. Vazifdar, A.C.J. (Oral) 1. This is an appeal against the order of the Tribunal dated 14.06.2013 rendered in an appeal against the order of the Dispute Resolution Panel. 2. Learned counsel appearing on behalf of the appellant reframed the questions of law as under:- "1) Whet....

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....circumstances of the case, the order of the Tribunal was perverse and non-speaking owing to non-adjudication of certain grounds raised by the Appellant in the appeal memo filed before the Tribunal and further erred in not appreciating that the same were never withdrawn / conceded by the Appellant during the course of hearing? 3. As far as the first question is concerned, the matter has, in fact, ....

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....Special Bench. The application in this regard must, in the first instance, be made by the appellant before the Tribunal. 4. As regards the third question, learned counsel for the appellant contended that the Tribunal had wrongly recorded that the assessee's counsel had confined the grievance on behalf of the assessee to the inclusion of four comparables in software service segment and that it....

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....ly that the order of the Tribunal is not capable of being implemented on account of ITA No. 5924/DEL/2012 having been withdrawn and the Special Bench in that matter having been dissolved. In our view, it would be appropriate that the matter is finally decided by the Tribunal and the appellant be granted liberty to challenge the order if necessary including on question no. 2 in an appeal against th....