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2014 (10) TMI 539 - BOMBAY HIGH COURTAdmission of additional grounds - Inherent contradiction in the order of Tribunal – Held that:- The Court refrain itself from deciding the issues arising out of additional grounds on merits simply because there is inherent contradiction in the order of tribunal - If the tribunal was not inclined to admit additional grounds, then, refusal could have been based on some germane reason such as delay in raising these grounds or lack of complete material or failure of the Assessee to bring the same diligently or anything by which the assessee could be held responsible - If the additional grounds are indeed substantial and could have been raised in the opinion of the tribunal, then, it was incumbent upon the tribunal to have allowed the parties to rely on facts and material on the additional grounds and considered the contentions canvassed on that basis pass a reasoned and proper order. The approach of the Tribunal is not right, more particularly when the mistake was brought to the notice of the tribunal in the rectification proceedings, the tribunal clarifies that the observations shall not be treated as opinion on merits but shall be considered for not admitting the additional grounds - the tribunal seriously erred in refusing to admit the additional grounds - The additional grounds ought to have been considered in accordance with law - If there are materials on record and which are adequate to consider additional grounds then refusal to admit additional grounds cannot be sustained in such matters - The tribunal is the last fact finding authority and ought to be more careful - the tribunal is directed to admit the grounds or questions and permit the parties to produce material as is permissible in law – Decided in favour of assessee.
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