CIT v. S. Nelliappan

Safiul Mallick, Kolkata vs. ACIT, Circle-27, Haldia, Purba Medinipur

In the result the appeal by the assessee is allowed for statistical purposes

Bench: Shri S.S. Godara, Jm & Dr. A.L.Saini, Am Safiul Mallick, Vs. A.C.I.T., Circle-27, Haldia C/O S.S.Lohia & Co., Basudevpur, 27, Brabourne Road, P.O.Khanjanchak, Haldia 7Th Floor, Room No.711, Purba Medinipur-721 602. Kolkata-700001. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Akmpm 2983 J (अपीलाथ" /Appellant) (""यथ" / Respondent) ..

…the assessee has raised the additional ground in respect of telescoping benefit of the additions made by the AO and sustained by the ld. CIT(A). For that the assessee has relied on the judgment of the Hon’ble Supreme Court in the case of CIT vs S. Nelliappan 66 ITR 722 (SC) wherein it was held as follows :- “In hearing an appeal the Tribunal may give leave to the assessee to urge grounds not set forth in the memorandum of appeal and in deciding the appeal the Tribunal is not restricted to the grounds set forth in the memorandum of appeal or taken by leave of the Tribunal. The Tribunal was, therefore, competent t…