Additional ground before ITAT requires proper filing and timely placement; refusal to recall appellate order was justified.

A party seeking consideration of an additional ground before the ITAT must show that the ground was clearly identified, duly filed, registered, and placed before the Tribunal in time for consideration. Where the alleged miscellaneous petition was not shown to have been registered or pending when the appeal was decided, and the recall application did not specify the additional ground with clarity, the Tribunal's refusal to recall its appellate order is not illegal or erroneous. The Tribunal may rely on its factual finding that no duly presented application requiring adjudication was before it, and in such circumstances rejection of the recall request is justified.

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Issues: Whether the Tribunal was justified in refusing to recall its appellate order and in declining to consider the alleged additional ground said to have been raised through an unregistered miscellaneous petition under the Income-tax Appellate Tribunal Rules, 1963.

Analysis: The alleged miscellaneous petition was not found to have been registered or pending before the Tribunal when the appeal was heard and decided. The assessee had not obtained leave to raise the additional ground, and no material showed that the asserted additional ground was ever placed before the Tribunal in a manner requiring adjudication. The application seeking recall also failed to specify the additional ground with clarity. In these circumstances, the Tribunal's factual finding that the petition was neither registered nor before it at the relevant time could not be termed illegal or erroneous.

Conclusion: The Tribunal was justified in rejecting the application, and the challenge to that order fails.

Ratio Decidendi: A party seeking consideration of an additional ground must show that the application was duly filed, registered, and brought before the Tribunal in time for consideration; absent such diligence, refusal to recall or reopen the appellate order is justified.

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