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appeal to ITAT

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CA Rakhi Govil (Querist)
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11 March 2011 Hello Experts,

My ques. is that whether new grounds of appeal can be entertained by the ITAT when appeal is made by ITO against the order of Commissioner(A)? Is it necessary that the grounds of appeal should remain same as it was at the time of appeal to comm.(A)???

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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11 March 2011 Additional grounds of appeal can be raised after filing the appeal and before completion of the hearing before the tribunal. Rule 11 of THE INCOME-TAX (APPELLATE TRIBUNAL) RULES, 1963 may be referred to.

CA Rakhi Govil

CA Rakhi Govil (Querist)
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11 March 2011 thanks sir,
I have read rule 11 of income tax(appellate tribunal)rules,1963 but unable to get it.I just want to know if A.O. is raising a new ground of appeal in the memorandum of appeal attached with form 36,can he do so???

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