1. The short point which arose for consideration before the Tribunal was: whether the assessee should be permitted to raise an additional ground of appeal?
2. In this matter, an order has been passed under section 143(15) of the Income-Tax Act, 1961, without any prior notice under section 143(2) of the Act. Hence, the appellate authority permitted the assessee to raise the additional ground.
3. No substantial question of law arises. Further, the additional ground relates to the point of jurisdiction. It is an important point. Hence, the Tribunal was right in allowing the assessee to raise the said ground as an additional ground. We do not see any reason to interfere.
4. The appeal is dismissed.