ITAT can admit additional grounds even if not Raised at earlier stage of proceedings

ITAT isn't barred from handling question of law or fact just because it isn't raised at earlier stage of proceedings

IN THE ITAT MUMBAI BENCH 'I'

Pradeep G. Vora

v.

Income Tax Officer, 16(2)(1)*

RAJENDRA, ACCOUNTANT MEMBER
AND VIVEK VARMA, JUDICIAL MEMBER

IT APPEAL NO. 2187 (MUM.) OF 2006
[ASSESSMENT YEAR 2001-02]

MAY  30, 2014 

Section 254 of the Income-tax Act, 1961 - Appellate Tribunal - Powers of (Power to admit additional grounds) - Assessment year 2001-02 - Whether Tribunal is not precluded from handling a point, whether of law or fact, which relates to assessee's assessment merely because nobody else had handled it before or because assessee or department had not raised and urged that point at earlier stages of proceedings - Held, yes [Para 3.3] [In favour of assessee]