CS Professional · Advanced Direct Tax Laws and Practice · Appeals
During the hearing of an appeal, Sundaram Textiles Ltd. asks the Commissioner (Appeals) to allow a ground that was not stated in the form of appeal. Under section 359 of the Income-tax Act, 2025, when can this be allowed?
The Commissioner (Appeals) may allow the new ground if satisfied that its omission from the form of appeal was neither wilful nor unreasonable. Consent of the Assessing Officer is not needed, as section 359(3)(c) of the Income-tax Act, 2025 provides.
- ANever, because only the grounds in the form of appeal can be decided
- BOnly if the Assessing Officer consents to the additional ground
- COnly if the appeal is filed within one year of the end of the financial year
- DIf the Commissioner (Appeals) is satisfied that omitting the ground from the form of appeal was not wilful or unreasonableCorrect
Explanation
Section 359(3)(c) lets the appellate authority allow a ground not specified in the form of appeal if satisfied that the omission was not wilful or unreasonable. The Assessing Officer's consent is not required, and the one-year disposal period is unrelated to this power.
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