TMI Blog1996 (8) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... 56(1) of the Income-tax Act, 1961 (for short, "the Act"), for opinion of this court : "1. Whether, on the facts and circumstances of the case, the Tribunal was justified in law in not considering and deciding the question raised in the additional ground before the Tribunal as regards allowing of Rs. 16,18,019 being the amount of interest due and payable by the assessee on loans for acquisition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner of Income-tax (Appeals) also affirmed the order passed by the Assessing Officer and, therefore, the assessee preferred yet another appeal before the Income-tax Appellate Tribunal, Guwahati. However, the Tribunal affirmed the orders passed by the authorities below. According to the assessee, the additional ground urged by the assessee before the Tribunal at the time of hearing was not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase, we could not find any application for admission of the additional ground which is found somewhere amidst the other papers filed in the present case. Thus, it is seen that there was no application for admission of additional ground and the same has been rightly not considered by the Appellate Tribunal at that stage. In such a situation, it cannot be said that there was an apparent mistake in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of any ground not set forth in the memorandum of appeal, but the Tribunal, in deciding the appeal, shall not be confined to the grounds set forth in the memorandum of appeal or taken by leave of the Tribunal under this rule. However, if the appellant desires to urge any additional ground, leave of the Tribunal has to be sought for. If such leave is granted, it will be incumbent on the part of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... avour of the assessee and against the Revenue. However, we make it clear that if an additional ground is urged, it will be the bounden duty of the Tribunal to give sufficient opportunity to the other side of being heard. A copy of this judgment under the signature of the Registrar and the seal of the High Court shall be transmitted to the Income-tax Appellate Tribunal, Guwahati. - - T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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