9911796707
TMI Blog2007 (9) TMI 711X X X X Extracts X X X X X X X X Extracts X X X X ..... ddition of ₹ 76,300 in his hands. It was submitted by the appellant that the aforesaid amount was added in the hands of his wife by the Department and such addition was confirmed by the Tribunal by the order dt. 9th Sept., 1988. The same amount was wrongly added in his income. Faced with this situation, the assessee appellant filed an application before the CIT(A) for raising an additional ground challenging the addition of the aforesaid amount in his hands, on 19th Jan., 1990, when the appeal itself was posted for hearing. The appeal was dismissed without passing any express order on the said application of the appellant. 4. Thereafter the matter was carried by the appellant assessee to the Tribunal in second appeal. The Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rity in appeal. Sub-section (5) provides that the appellate authority may allow the appellant to add ground in the appeal not specified in the grounds of the appeal, provided he is satisfied that the omission of the ground from the form of the appeal, was not wilful or unreasonable. 9. Learned Counsel for the appellant has laid emphasis on words 'wilful' and 'unreasonable'. He submits that there is no finding that there was any 'wilful omission' on the part of the appellant in not raising such ground in the memo of appeal earlier. He however submits that in view of the changed situation and the fact that the Tribunal has confirmed the addition of the aforesaid amount in the hands of the wife of the assessee by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er there was any 'wilful default' or 'unreasonableness' on the part of the appellant in not raising such ground earlier. 13. There is change in the facts and circumstances and the addition was confirmed in the hands of the (wife of) assessee by the Tribunal by its order dt. 19th Jan., 1988, is a relevant circumstance to be taken into consideration before rejecting the application for permission to urge an additional ground. 14. We are of the opinion that the first appellate authority should have permitted the appellant to raise the additional ground whatever its worth may be on merits. The appellate authority has taken a very technical view of the matter. 15. The entire matter was before the first appellate authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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