Allowing the appeal of the assessee the Court held that the Tribunal was not justified in holding that CIT(A) ought not to have admitted the additional grounds raised before the CIT(A). Accordingly the order of Tribunal is set aside and directed the CIT(A) to decide the appeal on merits considering the additional grounds. Power of the Appellate authorities is co-terminous with the power of the assessing authorities.(Distinguished Addl CIT v. Gurjargravures P. Ltd [1978] 111 ITR 1 (SC) followed , Jute Corporation of India v. CIT [1991] 187 ITR 688 (SC) CIT. Kanpur coal syndicate [1964] 53 ITR 225 (SC ) (ITA No.67 of 2014 dt 5-2- 2020) (AY. 2009-10)