The Tribunal in the assessee’s appeal considered several grounds titled as “Additional grounds”. However, upon close perusal of such so-called grounds, we notice that such grounds were nothing but legal contentions and arose out of order of CIT(Appeals) which was under challenge before the Tribunal. None of the contentions could be stated to be such which would require investigation into factual aspects before either accepting or rejecting the contentions. It is well settled that a legal contention is always open for the Tribunal to permit even for the first time at the appellate stage.
HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL No. 1418 of 2011
COMMISSIONER OF INCOME TAX – V
ASHOKKUMAR THAKKAR ALIAS ASHOK T GOKLANI
Date : 09/10/2012
(Per : HONOURABLE MR.JUSTICE AKIL KURESHI)
1. Revenue has filed this appeal against judgement of the Income Tax Appellate Tribunal dated 18.2.2011. Following question of law has been framed for our consideration :
“Whether the Appellate Tribunal is right in law and on facts in allowing assessee to raise additional grounds of appeal especially when they were not raised before the Ld.CIT and Assessing Officer and thereupon examining the same which was requiring investigation of facts and thereby partly allowing the appeal of the assessee for Statistical purpose?”
2. From the question itself it emerges that Revenue objects to the Tribunal entertaining additional grounds. This objection is based primarily on the view of the revenue that examination of such additional grounds would require investigation into the facts.
4. In the present case, all that the Tribunal has done was to take into consideration legal submissions made on behalf of the assessee. The approach of the Tribunal cannot be faulted. Since no other question is presented for our consideration, Tax Appeal is dismissed.