TMI Blog2002 (1) TMI 7X X X X Extracts X X X X X X X X Extracts X X X X ..... l ground before the Tribunal and the Tribunal should decide the same issue on its own merits. - In this view of the matter, we set aside the judgment of the Tribunal in so far as it pertains to refusal on the part of the Tribunal to adjudicate the issue pertaining to the addition of Rs. 8,94,039 as undisclosed income and remit the matter back with a direction to the Tribunal to decide the issue in accordance with law on the merits - - - - - Dated:- 29-1-2002 - Judge(s) : V. C. DAGA., J. P. DEVADHAR. JUDGMENT The judgment of the court was delivered by J.P. DEVADHAR J.- Rule returnable forthwith. The respondent waives service. By consent of the parties, rule is taken up for final hearing. The substantial question sought to be raise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts and circumstances of the case and contrary to the evidence and material on record. 27. The learned Assessing Officer erred in going beyond the scope of the provisions of Chapter XIV-B in assessing the undisclosed "income of the appellant." At the final hearing of the appeal before the Tribunal, it appears that the assessee filed a chart in the form of notes of written submissions elaborating various grounds taken up in appeal and the said chart included objections of the assessee with regard to the addition made in the sum of Rs. 8,94,039 on account of unsecured advances taken by the assessee treating it as undisclosed income. The objection of the assessee to the said addition was on the grounds that the assessee had already offered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . There can be no dispute that it was obligatory on the part of the assessee to raise a specific ground in the memo of appeal while filing an appeal or to seek leave of the Tribunal to raise an additional ground at the time of the final hearing of the appeal. In the instant case, the assessee has raised the ground but vaguely. We are of the opinion that the assessee cannot be denied the right to claim adjudication of the issue on the merits when the said issue was specifically taken at the time of, final hearing of the said appeal and the Revenue had occasion to deal with the submission made thereon. In this view of the matter, we are of the opinion that it would be just and proper to permit the assessee to raise a specific plea regarding ..... X X X X Extracts X X X X X X X X Extracts X X X X
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