Law: Income Tax Appellate Tribunal Rules, 1981

Section: 14

(a) Income Tax Appellate Tribunal Rules, 1981---R.14----Grounds which may be taken in appeal---Additional ground--­Appellate Tribunal refused to entertain the additional ground for the reason that the issue in respect of such ground had not been raised in the memo. of appeal---Validity---When a lis is pending before a Court or a judicial forum, entertainment of an additional ground should be a rule and not an exception---Unless the purpose for making of additional ground is either to delay the proceedings or to cause embarrassment to the parties or the Presiding Officer an additional ground must not be refused provided, it is made or raised before conclusion of hearing---Fact that a ground of appeal was not taken in the original memo. of appeal would not amount, to acceptance of the assessment to that extent--­Refusing a ground to challenge the addition betrays an avoidance on the part of the Tribunal to rule upon the issue---Rules of procedure are meant to advance the cause of administration of justice rather than to thwart the same---Technicalities should never undermine the advancement of purpose for which judicial or quasi judicial forums arc established by law---Refusal of audience by Tribunal was an extreme step, it should not normally be resorted to as a matter or course ---Appeal shall be deemed to be pending and will be decided on merits it circumstances. Manager, Jammu and Kashmir State Property in Pakistan v. Khuda Yar and another PLD 1975 SC 678; Cannon Products Ltd. And others v. Income-tax Officer and others 1985 PTD 549; Pakistan Industrial Gases Ltd. v. CIT and another 2000 PTD 2903 and CIT v. Muhammad Tariq Javaid 2000 PTD 2165 rel. (b) Income-tax Appellate Tribunal Rules, 1981--- ----R.14---Grounds which may be taken in appeal---Memorandum of appeal---grounds---Purpose. (c) Income-tax--- ---Rules of a Court or Judicial forum---Interpretation of---Principles: JUDGMENT NASEEM SIKANDAR, J.---At the instance of an individual ­assessee, the Lahore Bench of the Income-tax Appellate Tribunal has stated the following question of law for our opinion under section 136(1) of the Income Tax Ordinance, 1979: "Whether on facts and in the circumstances of…

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