ITAT Cannot be Precluded from handling any point which appertains to assessment even if it is raised for the first time

CA Prarthana Jalan

Hon’ble ITAT Mumbai in the case of Pradeep G. Vora v/s ITO has dealt in depth about the power of the tribunal to admit new additional ground and has held that tribunal Cannot be Precluded from handling any point (facts or law) which pertains to the assessment even if it is raised for the first time before it and was not raised before the authorithies below by observing as under:-

“3.2.Certain principles regarding raising and admission of an AG by the Tribunal; culled out from the above discussion and various other decisions of the Hon’ble Courts; can be summarised as under:

i).Normally, an assessee; who has not put forward a particular claim or ground before the AO or the FAA; cannot seek to urge the same before the Tribunal except with its permission.

ii).Tribunal cannot refuse to entertain an AG arbitrarily, but has to consider the reasons given by the appellant for not urging the new ground before the initial authorities. An order to admit or not to admit an AG has to be a reasoned or speaking order.

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