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TMI Blog2015 (7) TMI 899X X X X Extracts X X X X X X X X Extracts X X X X ..... the issues in this appeal be restored to the file of the D.R.P. for re-adjudication and for passing a speaking order after granting the assesese adequate opportunity to be heard - Matter remanded back - Decided in favour of assessee. - I.T.A. No. 321/Kol./ 2014 - - - Dated:- 2-2-2015 - Shri Shamim Yahya and Shri George Mathan, JJ. For The Assessee : Shri Arvind Sonde, Advocate For Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ointment of Special Counsel by the Revenue had begun right from March, 2014 and the case has been adjourned repeatedly on this ground itself. It was the submission that the appeal was stay granted mat ter and 365 days would expire in March, 2015. It was the submission that the oral adjournment request made by the Revenue was liable to be rejected. It was the further submission that the order of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hough the issue in respect of the entrance fees, subsc ription and cost of facilities paid to the Clubs was al ready decided in favour of the assessee as also the issue in respect of the provision for replacement of guarantee, the D.R.P. has not considered the decision in favour of the assessee but has without passing a speaking order upheld the T.P.O. s finding. It was the submission that the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... far as the appeal has been posted for hearing on multiple days and right from March, 2014, the Revenue has been seeking adjournment only on the ground of appointment of Special Counsel. Even today, the Revenue is unable to inform the Tribunal as to the status in regard to the appointment of the Special Counsel. Further the assessee has been granted conditional stay and it is noticed that the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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