Law:

Section:

Section 254 of the Income-tax Act, 1961 - Appellate Tribunal - Powers of - Assessment year 1967-68 - Whether jurisdiction of Tribunal is restricted to subject matter of appeal and subject matter of appeal before Tribunal can only be express or implied decision of AAC - Held, yes - Whether where Tribunal had allowed appeal of assessee without considering question whether point in issue was raised before AAC or not, matter was to be remanded back to Tribunal - Held, yes FACTS At the time of the hearing before the AAC, the assessee had orally prayed for relief under section 80J(3) and the AAC had orally agreed to admit the said further ground but actually when he came to pass the order, he had not given any relief under section 80J(3). The assessee raised ground before the Tribunal that the AAC had erred in not considering and deciding its oral contention that it should have been allowed relief due to it under section 80J. The Tribunal did not enter into the controversy whether the point was raised before the AAC orally or not but allowed the assessee to raise this point as this was a legal point and directed the AAC to consider this aspect and pass his orders after giving an opportunity to the ITO and the assessee to put up their cases. On reference : HELD The jurisdiction of the Tribunal is restricted to the subject-matter of the appeal. In the exercise of that jurisdiction, the Tribunal can pass such orders as it thinks fit and, hence, the Tribunal has all the powers except possibly the power of enhancement which are conferred upon the AAC. All these powers can be exercised by the Tribunal only within the four corners of the jurisdiction which is restricted to the subject-matter of the appeal. While dealing with the subject-matter of the appeal in the exercise of the wide amplitude of its powers, the Tribunal may allow the party to take up a new ground of appeal provided ample opportunity is given to the other side to meet this new ground of appeal. But even the new ground of appeal must relate to the same subject-matter of appeal because the jurisdiction of the Tribunal is restricted to the subject-matter of the appeal. It must also be pointed out that so long…

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