TMI Blog2003 (5) TMI 7X X X X Extracts X X X X X X X X Extracts X X X X ..... ome-tax Act. It is for the Tribunal to permit or not to permit to raise additional ground as per the well-established practice and procedure. However, it is erroneous to say that a ground cannot be permitted to be raised after the expiry of a period of 60 days of limitation provided under section 253 - held that once the appeal is filed within the limitation, the memo of appeal can be amended as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Income-tax Appellate Tribunal has committed a manifest error of law in rejecting the prayer of the appellant for raising additional ground on the premise that such additional ground was raised after the expiry of the prescribed time limit for filing appeal before the Income-tax Appellate Tribunal?" We have perused the judgment of the Tribunal. It appears from para. 14 of the order that the Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earing for the appellant, has tried to raise some more contentions but we are not inclined to entertain the same as we propose to remit the entire matter to the Income-tax Appellate Tribunal for fresh consideration. In view of the aforesaid, the instant appeal is allowed. The judgment of the Income-tax Appellate Tribunal dated February 13, 2003, is set aside. The permission to raise additional g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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