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    <title>2012 (9) TMI 1242 - ITAT AGRA</title>
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    <description>The Appellate Tribunal ITAT Agra dismissed the assessee&#039;s application to admit an additional ground, as it was not maintainable after the appeal had been dismissed on merits. The Tribunal found it lacked jurisdiction to entertain the application post the final order, as the additional ground did not arise from the CIT(A)&#039;s order. Consequently, the appeal of the assessee was also dismissed.</description>
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      <title>2012 (9) TMI 1242 - ITAT AGRA</title>
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      <description>The Appellate Tribunal ITAT Agra dismissed the assessee&#039;s application to admit an additional ground, as it was not maintainable after the appeal had been dismissed on merits. The Tribunal found it lacked jurisdiction to entertain the application post the final order, as the additional ground did not arise from the CIT(A)&#039;s order. Consequently, the appeal of the assessee was also dismissed.</description>
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