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2015 (3) TMI 1380 - HC - Income TaxRejection of additional grounds in limine by CIT-A - CIT (Appeals) rejected the three additional grounds of appeal on the ground that omission to take these grounds originally in Appeal is wilful and unreasonable. - HELD THAT:- The grounds of appeal nos. 1,2 and 3 as made out before the Tribunal were verbatim repetition as grounds of appeal which were raised by the appellant before the CIT (Appeals) we find that this was not the basis of the Tribunal dismissing the appeal in respect of grounds 1,2 and 3. The submission on the part of the revenue is hypertechnical and not appreciated as it defeats the purpose and object of the hierarchy of authorities created under the Act to redress the grievances of the assessee. The question as formulated is answered in favour of the assessee and the impugned order of the Tribunal is set aside to the extent it rejects ground nos. 1, 2 and 3 and the same are restored to the file of the Tribunal for fresh disposal. It may be pointed out that the CIT (Appeals) after having rejected the Appellant's additional grounds proceeds further to deal with the ground nos.1, 2 and 3 and rejects the same on merits. This is an additional reason that the Tribunal ought to have considered grounds 1,2 and 3 raised by the Appellant on merits which it failed to do. On the aforesaid issue alone the appeal is restored to the Tribunal. The Tribunal is directed to hear the Appellant and pass a fresh order on ground nos. 1,2 and 3 urged by the appellant as expeditiously as possible.
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