While filing appeal, appellant has mentioned that "Appellant reserves right to file additional ground of appeal.
while hearing on the appeal filed, appellant noticed that a dis-allowance by AO could not be included in the grounds of appeal.
Now appellant want to file the additional ground of appeal.
Is there any specific format?
Is filing additional ground of appeal need pre approval of CIT (A)
No, There is not any format specified under the law to apply for additional ground of appeal. It is your right to apply for additional grounds if your Appeal To CIT (A) is still not disposed off. You can apply for additional grounds which were not mentioned in the appeal you have filed and which is pending.
N N V Satish & Co.,
Hyderabad
CA Inter
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