O R D E R

Per Saktijit Dey, Vice President:

Captioned appeals of the assessee arise out of two separate orders of learned Commissioner of Income Tax (Appeals), Mumbai, pertaining to Assessment Years 2013-14 and 2014-15.

2. In addition to the main grounds, through letter dated 22.05.2023, the assessee under Rule 11 of the Income Tax (Appellate Tribunal) Rules 1963, had raised couple of additional grounds, which are identical in both the appeals. Specifically, referring to Ground No. 6 of the additional grounds in both the appeals, learned counsel appearing for the assessee submitted that the ground raised challenges the validity of the assessment order and being a purely legal and jurisdictional issue, should be admitted.

3. Learned Departmental Representative (DR) submitted, the assessee cannot be permitted to raise a fresh ground before the second Appellate Authority.

4. Having considered rival submissions and perused the materials on record, we are of the view that the issue raised in Additional Ground No. 6 is a purely legal and jurisdictional issue going to the root of the matter, as it affects the validity of the impugned assessment order. Further, the additional ground raised