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 summari...