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| The Tax Publishers2020 TaxPub(DT) 2510 (Ahd-Trib) INCOME TAX ACT, 1961
Section 254(1)
Since all the facts related to additional ground of appeal were arising from the order of AO and CIT(A) and no additional facts were required to be referred and further, issue raised by assessee in the additional ground of appeal was legal in nature, therefore, same could be admitted at any stage during the proceedings and accordingly, additional ground was admitted.
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Appeal (Tribunal) - Additional ground - Legal issue emanating from the orders of AO and CIT(A) -
Assessee by way of additional ground of appeal raised before Tribunal challenged validity of assessment on the reasoning that it was framed in the name of non-existent entity. Revenue objected to admission of additional ground of appeal. Held: Admittedly the additional ground of appeal was not raised by assessee before AO or CIT(A), however, all the facts related to additional ground of appeal were arising from the order of AO and CIT(A) and no additional facts were required to be referred. Further, issue raised by assessee in the additional ground of appeal was legal in nature and, therefore, same could be admitted at any stage during the proceedings. Accordingly, additional ground was admitted.
Followed:NTPC Ltd. v. CIT (1998) 229 ITR 383 (SC) : 1998 TaxPub(DT) 0342 (SC).
REFERRED :
FAVOUR : In assessee's favour
A.Y. : 2013-14 & 2014-15
INCOME TAX ACT, 1961
Section 143(3)
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