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Appeal to ITAT part 2 (A new ground :smiley: (it possible to raise fresh…
Appeal to ITAT part 2
A new ground :smiley:
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Appeal only when the assessee Commissioner is aggrieved against order OF COMMISSIONER (Appeals),
assessment ITSELF was time barred which ground was not raised before Commissioner (Appeals), the ASSESSEE could not be said to be aggrieved against the order of Commissioner (Appeals)
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Raising of a new additional ground regarding the enhancement of net profit rate, not agitated in original grounds taken in appeal,
tantamount to filing of a fresh appeal and as such admission of new ground will be* impermissible :no_entry:if appeal has become** time-barred * :lock:under section 253(3)-
Additional ground regarding assumption of jurisdiction under section 263,
, can be admitted as it involves interpretation of the provisions of law
Where the ground raised by the assessee was a *pure question of law :!?:*relating to interpretation of rule 115 and the entire relevant material and evidence in the form of TDS certificates were already aVailable on records #
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Even if additional ground is filed late, the Tribunal can admit it if there are sufficient reasons #
mere failure of the assessee to raise legal plea before lower authorities would not bar the Tribunal to admit and consider the same
Additional ground relating to deletion of interest charged under section 234B involves consideration of a legal point and, therefore, the same deserves to be entertained