2017 (4) TMI 1063

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....04 admitting the additional grounds filed by the respondent-revenue. Direction has also been sought to the Tribunal to expeditiously dispose of the main appeal filed by the Respondent-revenue. 2. A few facts relevant for the decision of the controversy involved as narrated in the petition may be noticed. The petitioner is a private limited company, engaged in the business of manufacturing and export of fan and washer motors. It has two units, one located in the domestic tariff area and the other is an Export Oriented Undertaking ("EOU"). For the EOU unit, the petitioner is claiming exemption under Section 10B of the Income Tax Act, 1961 (in short, "the Act"). The petitioner's units are located at Faridabad. The petitioner filed its return ....

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....onal grounds took place. The petitioner inter alia submitted that the application for additional grounds ought to be outrightly rejected as no reason had been given by the Revenue to substantiate as to how it was prevented from filing its application on numerous occasions provided earlier and when an opportunity had already been availed. The Tribunal directed both the parties to file written submissions. On 3.11.2016, the Tribunal passed the impugned order allowing the respondent's application for additional grounds. Aggrieved by the order, the petitioner has filed the present writ petition. 3. We have heard the learned counsel for the petitioner. 4. Learned counsel for the petitioner challenges the order dated 3.11.2016, Annexure P.1 pas....

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....in the memorandum of the appeal. In the present case, the issues as quoted above being additional grounds were considered to be legal issues which could be decided on the basis of the facts and the material available on the record. Thus, the said grounds are essential for the just decision of the controversy involved. Learned counsel for the petitioner has not been able to produce any material on record to show that the order passed by the Tribunal is illegal or perverse. 7. Adverting to the judgments relied upon by the learned counsel for the petitioner it may be noticed that in Aravali Engineers Limited's case (supra), it was held that an Appellate authority can allow a question to be raised for the first time even if such a question was....