- (1.) THIS appeal is under Section 260A of the IT Act, 1961, at the instance of the assessee for the relevant year 1982 -83.
(2.) AN assessment order was passed against the present appellant by the assessing authority by making various additions including a sum of Rs. 76,300 as undisclosed income from undisclosed sources. Being aggrieved by the assessment order, the appellant preferred an appeal before the CIT(A). During the pendency of the appeal, before its hearing, the appellant sought to add one ground in the memo of appeal challenging the addition of Rs. 76,300 in his hands. It was submitted by the appellant that the aforesaid amount was added in the hands of his wife by the Department and such addition was confirmed by the Tribunal by the order dt. 9th Sept., 1988. The same amount was wrongly added in his income. Faced with this situation, the assessee appellant filed an application before the CIT(A) for raising an additional ground challenging the addition of the aforesaid amount in his hands, on 19th Jan., 1990, when the appeal itself was posted for hearing. The appeal was dismissed without passing any express order on the said application of the appellant.
(3.) THEREAFTER the matter was carried by the appellant assessee to the Tribunal in second appeal. The Tribunal vide its order dt. 6th Sept., 1991, allowed the appeal of the assessee on a short point that the application filed by the appellant to raise the additional ground as ground No. 9 was neither rejected nor accepted. The Tribunal took the view as the learned CIT(A) has neither rejected the plea of raising additional ground nor given any finding on the same, it is proper to send the file back to the learned CIT(A) to decide whether raising of the additional ground was permissible in the eyes of law or not.;