https://www.taxtmi.com/caselaws?id=213630 ITAT held that an assessee can be "aggrieved" under s.253(1) only in respect of grounds raised and decided by CIT(A); a ground not urged or adjudicated below cannot constitute a valid grievance in the memorandum of appeal as arising from the impugned order. However, ITAT clarified that its appellate jurisdiction is not confined to issues argued before CIT(A) and it may, in its discretion, admit a new ground, particularly when it is a pure question of law and all relevant facts are already on record. Considering the assessee's bona fide explanation for not raising it earlier, the additional jurisdictional ground under s.153A was admitted. en-us Mon, 21 May 2012 00:00:00 +0530 Tue, 02 Dec 2025 10:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213630 ITAT held that an assessee can be "aggrieved" under s.253(1) only in respect of grounds raised and decided by CIT(A); a ground not urged or adjudicated below cannot constitute a valid grievance in the memorandum of appeal as arising from the impugned order. However, ITAT clarified that its appellate jurisdiction is not confined to issues argued before CIT(A) and it may, in its discretion, admit a new ground, particularly when it is a pure question of law and all relevant facts are already on record. Considering the assessee's bona fide explanation for not raising it earlier, the additional jurisdictional ground under s.153A was admitted. Case-Laws Income Tax Mon, 21 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213630