2019 (5) TMI 776

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..... ORDER PER H.S. SIDHU, JM This appeal filed by the Assessee is directed against the Order dated 21.10.2015 of the Ld. Commissioner of Income Tax (Appeals)-2, New Delhi pertaining to assessment year 2008-09. 2. The grounds of appeal raised in the assessee's appeal read as under:- 1. On the facts and in the circumstances of the case and in law, the Id. CIT ( A) erred in upholding the levy of pe .....

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..... e Application for admission of additional grounds in Appeal in which the assessee has stated that in view of the settled decision in the case of NTPC 229 ITR 383 (SC), (legal ground can be raised for first time in collateral and second round also). He further stated that since the issue is purely legal based on facts already on record, the assessee may be allowed to raise the following additional .....

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..... trary, Ld. DR strongly opposed the admission of additional grounds (legal) raised by the assessee. 5. After hearing both the parties as well as perusing the additional grounds alongwith the orders passed by the Revenue Authorities, we are of the considered view that in view of the decision of the Hon'ble Supreme Court of India in the case of NTPC Limited 229 ITR 383 (Supra), the additional ground .....

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