Section 76(5) in The Delhi Value Added Tax Act, 2004
(5)In proceedings before the Appellate Tribunal-(a)the person aggrieved shall be limited to disputing only those matters stated in the objection;(b)the person aggrieved shall be limited to arguing only those grounds stated in the objection; and(c)the person aggrieved may be permitted to adduce evidence not presented to the Commissioner for good and sufficient reasons.
