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2012 (5) TMI 466 - AT - Income TaxPower of Tribunal to admit Additional Ground - assessee contesting jurisdiction assumed by AO u/s 153A - assessee contended that the ground has been taken in the memorandum of appeal, therefore, it is not an additional ground for which leave is required from the Tribunal, whereas Revenue submitted that ground does not arise out of the order of lower authorities as this question was never taken up before any one of them - Held that:- A person can be “aggrieved” only if a ground had been raised and it is decided against him. S. 253(1) bars a ground which was not raised and not decided by the CIT(A) because there can be no grievance in respect of a matter which is not raised at all. Therefore, ground taken in the memorandum of appeal cannot be a ground validly taken as a grievance from the order of lower authorities. However, on question that whether, such a ground can be raised for the first time before the Tribunal, it is held that Tribunal is not confined only to issues arising out of the appeal before the CIT(A) but has the discretion to allow a new ground to be raised. If a pure question of law arises for which facts are on record of the authorities below, the question should be allowed to be raised if it is necessary to assess the correct tax liability. The submission that the ground could not be raised earlier as the assessee did not have the services of an advocate at its command is reasonable and bona-fide - Additional ground admitted.
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