Law: Income Tax Ordinance, 1979

Section: 13,13(1)(aa),25(c),66,66(1)(c),134

Income Tax Ordinance (XXXI of 1979)---Ss. 134, 13(1)(aa), 66(1)(c) & 25(c)---Appeal to Appellate Tribunal--Amendment in the ground of appeal---Application to add, amend, alter or disregard any of the grounds of appeal by the assessee/respondent, when the appeal was preferred by the Department---Validity---Appeal had been preferred by the department, as such it being the only custodian of the appeal, had exclusive, vested right to confine itself to any of the issue, whereas the assessee, through application, in order to cover up its fault, had tried to adjudicate the issues decided against it without filing an appeal---Assessee being a respondent had no right to ask for addition in grounds of appeal, whatever may be fate of the issues, if not adjudicated or wrongly adjudicated, will not in any case entitle the assessee to indulge in the grounds of appeal preferred by the department---Miscellaneous application moved by the assessee in the department appeal to include the proposed grounds directly affecting the assessee, was not maintainable, as same would amount to allow the assessee to argue the grounds of appeal affecting relief in favour of the assessee on aggrieved issues not relevant to departmental appeal, without filing a separate appeal---Allowing additional grounds, in circumstances, would tantamount to asking the department to look after the assessee's interest in departmental appeal, besides the right of appellant to withdraw the appeal will also be frustrated in such circumstances---Law did not provide any provision enabling the assessee/respondent to invoke attention of the Appellate Tribunal for deciding issues not the subject-matter of appeal and for which no appeal had been preferred by the assessee---No question arose to allow the assessee/respondent to amend the grounds of appeal raised in the department appeal---Miscellaneous application was rejected by the Appellate Tribunal. ORDER By this order, we would like to decide a miscellaneous application moved by the assessee requesting -therein to allow certain additional grounds of appeal in addition to grounds taken in I.T.A. No.184/KB of 2005 by the Department. 2. Perusal of the record shows…

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