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2013 (7) TMI 13 - ITAT HYDERABADAdditional grounds during course of proceedings – CIT objected – Held that:- Tribunal has power to permit assessee to raise new ground of appeal, not set forth in memorandum of appeal, even without formal amendment of grounds provided that new ground does not involve further investigation into facts – Purpose of assessment proceeding to assess taxable liability of assessee correctly in accordance with law – If assessee entitled to certain relief, assessee should not be deprived of it, even if claim first time made before Tribunal during pendency of appeal – Issues raised in additional grounds are legal issues which go to root of matter – Matter restored to CIT to examine additional grounds – Following the decision of Vijay Kumar Jain v. CIT [1974 (3) TMI 18 - PUNJAB AND HARYANA High Court] and National Thermal Power Co. Ltd. v. CIT [1996 (12) TMI 7 - SUPREME Court] – Appeal allowed. Principal of natural justice not followed – Appeal disposed of ex-parte – Held that:- Order of CIT set aside to give adequate opportunity of hearing to assessee, and readjudicate on issues involved – Appeal allowed.
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