Appellate tribunal grounds of appeal allow wider consideration, but affected parties must get a fair hearing. An appellant may not, except with leave, urge grounds not set forth in the appeal form, but the Appellate Tribunal is not confined to those grounds when deciding the appeal. The Tribunal may rely on other grounds only if the affected party has had a sufficient opportunity of being heard on that ground, preserving procedural fairness while allowing wider appellate consideration.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Appellate tribunal grounds of appeal allow wider consideration, but affected parties must get a fair hearing.
An appellant may not, except with leave, urge grounds not set forth in the appeal form, but the Appellate Tribunal is not confined to those grounds when deciding the appeal. The Tribunal may rely on other grounds only if the affected party has had a sufficient opportunity of being heard on that ground, preserving procedural fairness while allowing wider appellate consideration.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
