Assessee entitled to raise Additional claims in Appeal when not made in Returns filed: ITAT

The Income Tax Appellate Tribunal (ITAT) ruled that an assessee can raise additional claims during an appeal, even if such claims were not made in the returns filed. The Tribunal allowed the assessee to present new claims, noting that taxpayers are entitled to a fair hearing and should be allowed to rectify errors or omissions from previous filings. This ruling underscores the flexibility of the appeal process and the importance of ensuring that taxpayers have opportunities to present all relevant facts before a final decision is made.