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
Versus
ASHOKKUMAR THAKKAR ALIAS ASHOK T GOKLANI
Date : 09/10/2012
ORAL ORDER
(Per : HONORABLE 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?”
