Additional Ground Can Be Raised at Hearing-Even If Not Taken Before Lower Authorities or in Cross-Objection!

In a significant ruling, the ITAT Hyderabad in Ragova Developers & Auto Services Pvt. Ltd. held that an assessee can validly raise an additional legd that a pure question of law requiring no new facts can be raised directly before the Tribunal.
The additional groual ground at the time of hearing in a Revenue appeal, even if it was not raised before lower authorities or through a cross-objection. Citing Hazarimal Nagji & Co. and Dehati Coop. Society, the Tribunal emphasized that a respondent should not be placed in a worse position than an appellant. It clarifiend raised by the assessee challenged the validity of the reassessment order for non-mention of the mandatory Document Identification Number (DIN). The ITAT accepted this legal plea and held that the order without DIN is ‘nonest’ and void ab initio. The ruling reinforces the ITAT’s stand on substantive justice and procedural compliance.

The copy of the order is as under:

1697195971-ITA 198 Ragova Developers n Auto Services PL DIN RKP KNC