Law:

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Section 253 of the Income-tax Act, 1961 - Appellate Tribunal - Appeal to - Assessment year 1997-98 - Whether it is within domain of Tribunal to permit or not to permit fresh issue to be raised at time of argument, but it cannot decline permission to raise any fresh issue by way of amendment in memo of appeal on ground of limitation for filing appeal as once appeal is filed within limitation, memo of appeal can be amended as per practice and procedure - Held, yes FACTS The appellant preferred an appeal before the Tribunal against the of the Commissioner (Appeals) dated 17-11-2000. The appeal was presented within the limitation. During the pendency of the appeal, the assessee filed an application seeking for permission to amend the existing grounds of appeal to raise additional grounds. The Tribunal permitted the amendment of original ground by raising amended ground No. 1. The permission to raise the additional ground as ground No. 2 was rejected as the Tribunal was of the view that a new/fresh issue could be raised only within the period prescribed for filing the appeal and not beyond that. The reasoning given by the Tribunal was that such a new/fresh issue pertained to the change of nature of appeal. HELD The view expressed by the Tribunal was obviously erroneous. The reasoning of the Tribunal was totally misplaced. It is within the domain of the Tribunal to permit or not to permit a fresh issue to be raised at the time of arguments, but it cannot decline the permission to raise any fresh issue by way of amendment in the memo of appeal on the ground of limitation for filing the appeal. [Para 4] The limitation is provided only for the purpose of filing the appeal. Once the appeal is filed within the limitation, the memo of appeal can be amended as per the practice and procedure. [Para 5] For the foregoing reasons, the appeal was allowed and the of the Tribunal dated 5-6-2000 was set aside. The permission to raise the additional grounds before the Tribunal was granted. [Para 6] CASE REFERRED TO J.D.B. Srinivasan v. Secretary to the Government of Tamil Nadu [1994] 92 STC 631 (Mad.) [Para 5]. Anjay Kothari for the Appellant. S. Bhandawat for the Respondent.…

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