Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2006 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2006 (8) TMI 155 - HC - Income TaxAppellate Tribunal - Additional ground - sales tax subsidy in form of exemption - whether the additional ground of appeal can be raised by an assessee before the appellate authority during the course of hearing of the appeal or not - HELD THAT:- In our view, the request made by the assessee for raising additional ground of appeal in the present case was not unreasonable, firstly for the reason that the facts with regard to the legal issues, being raised by the assessee as additional ground of appeal, were already on record and secondly on the merits, the issue sought to be raised had already been decided by the Tribunal in favour of the assessee for other years. We find merit in the contention raised by learned counsel for the assessee and accordingly, set aside the order passed by the Tribunal and permit the assessee to raise the additional ground of appeal, mentioned above. Procedurally, the course would have been that the matter is required to be remitted back to the CIT(A) for consideration of the additional ground of appeal being permitted to be raised by the assessee. In view of our discussions and following the dictum of the law laid down by this court in Abhishek Industries' case [2006 (8) TMI 123 - PUNJAB AND HARYANA HIGH COURT], the additional issue, permitted to be raised by the assessee, is decided on the merits while holding that sales tax subsidy received by the assessee is a revenue receipt and not capital in nature. The appeals are disposed of in the manner indicated above.
|