Held, that in the assessee’s own case for the AY.s 2006-07 to 2009-10, the Tribunal had admitted the assessee’s additional claims and remanded the matter to the Assessing Officer for adjudication. Moreover, there was no restriction on the Tribunal’s power to admit claims otherwise than by way of a revised return of income. Since the Tribunal had, in the assessee’s own case in earlier years, consistently admitted such claims and remanded the matter to the Assessing Officer, the two claims of the assessee were to be admitted and the matter remitted to the Assessing Officer. (AY. 2010-11, 2011-12)
Dabur India Ltd. v. Dy. CIT (2023)101 ITR 148 (Delhi)(Trib.)
S. 253 : Appellate Tribunal-Appeal to appellate Tribunal-Power to admit additional evidence-Tribunal admitted in assessee’s own case for previous years-Empowered to admit claims other that by revised returns.[S. 254(1)]