TMI Blog2003 (3) TMI 55X X X X Extracts X X X X X X X X Extracts X X X X ..... he appeal is filed within the limitation, the memo of appeal can be amended as per the practice and procedure. The view does not require any precedent to support. - we allow the appeal and set aside the judgment of the Income-tax Appellate Tribunal, Jodhpur, dated June 5, 2002. The permission to raise the additional grounds before the Tribunal in is granted. The appellant shall carry out the amend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovember 17, 2000. The appeal was presented within the limitation. During the pendency of appeal, the assessee filed an application seeking permission to amend the existing grounds of appeal to raise additional grounds. The prayer is extracted as follows: "The appellant seeks your honour's kind permission to frame one ground as against seven grounds of appeal raised in the memo of appeal. The a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... --------------- The Tribunal permitted the amendment of original grounds by raising amended ground No. 1. The permission to raise the additional ground as ground No.2 was rejected as the Tribunal was of the view that a new/fresh issue can be raised only within the period prescribed for filing the appeal and not beyond that. The reasoning given by the Tribunal was that such a new/fres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gainst is communicated to the assessee or to the Commissioner, as the case may be." Thus, the limitation is provided only for the purpose of filing the appeal. Once the appeal is filed within the limitation, the memo of appeal can be amended as per the practice and procedure. The view does not require any precedent to support. If it is required, even for cosmetic purposes, learned counsel has re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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