2019 (12) TMI 1423 - HC - Income Tax

Application seeking permission to raise additional ground - Revenue has preferred the present appeal to assail the order passed by ITAT on the application moved by the appellant to raise additional grounds in the pending ITA preferred by the Revenue in relation to the Assessment Year 2005-06 - HELD THAT - The impugned order is an interlocutory order by which the ITAT has, while dealing with the application seeking permission to raise additional ground, in fact, considered and rejected the additional grounds on merits. The appeal is still pending consideration before the Tribunal. In these circumstances, we are not inclined to interfere with the impugned order at this stage. In case the Revenue is aggrieved by the final order that the ITAT may pass in the pending appeal before the Tribunal, it shall be open to the appellant to raise challenge to the order. All pleas and contentions of the appellant, as raised in the present appeal, are preserved.

Summary

The Delhi High Court upheld the order of the Income Tax Appellate Tribunal (ITAT) rejecting additional grounds raised by the Revenue in a pending appeal related to the Assessment Year 2005-06. The Court declined to interfere with the decision at this stage but allowed the Revenue to challenge the order at a later stage. The Tribunal was asked to expedite the hearing of the pending appeal.