2014 (4) TMI 560 - HC - Income Tax

Validity of admission of additional grounds Held that - Even though the Tribunal order states that the assessee s plea is cogent with the issues in the appeal to be adjudicated in the light of its all revised returns and figures and therefore admits the additional grounds of the assessee at the same time in the operative portion of the directions the Tribunal merely states that the CIT (A) should have adjudicated the objections of the assessee thus the scope of the appeal obviously includes the right of the CIT (A) to examine the admissibility of the grounds thus no question of law arises for consideration Decided against Revenue.

Summary

The Delhi High Court dismissed the revenue's appeal against the ITAT order directing the CIT(A) to admit and adjudicate upon additional grounds raised by the assessee. The Court held that the CIT(A) has the right to examine the admissibility of such grounds within the scope of Section 250(5). No question of law arose, and the appeal was dismissed.