TMI Blog2015 (7) TMI 370X X X X Extracts X X X X X X X X Extracts X X X X ..... e segment and that it had only been argued that the comparables mentioned therein had been wrongly included by the TPO. Learned counsel for the appellant has invited our attention to the written submissions filed before the Tribunal. This contention must at least, in the first instance, be raised by the appellant before the Tribunal. The appellant is at liberty to do so. In the event of the Tribunal not entertaining the application, the appellant is at liberty to adopt appropriate proceedings including in any appeal that may be filed against the main order. Other issues may be taken after final decision of the tribunal There would be no question of limitation, in such a case. The limitation would begin only after the final decision of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing 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Appellant in the appeal memo filed before the Tribunal and further erred in not appreciating that the same were never withdrawn / conceded by the Appellant during the course of hearing? 3.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, not been decided finally by the Tribunal. The Tribunal noted that it had come to its notice that a Special Bench has been constituted to consider the impact of turnover on comparability and further observed that in view thereof, it would not be appropriate for it to adjudicate the issue. The Tribunal, therefore, remitted the issue of comparison on these comparables to the files of the Transfer Pricing Officer (in short 'TPO) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... age in view of what we have mentioned regarding the first question namely that the order of the Tribunal is not capable of being implemented on account of ITA No. 5924/DEL/2012 having been withdrawn and the Special Bench in that matter having been dissolved.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 the final order. There would be no question of limitation, in such a case. The limitation would begin only after the final decision of the Tribunal. 6. It is also clarified that it would be open to the Tribunal to decide whether or not to permit the appellant to make any furthe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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