before the ITAT that the entire claim must be 2 (2006) 157 Taxman 1 (SC) 3 (2022) 446 ITR 1 Civil Appeal No.6274 of 2013 Page 3 of 7treated as revenue expenditure. Further, it was not open to the ITAT to entertain such fresh claim for the first time. This submission needs to be stated to be rejected. In the first place, the ITAT was conscious about the fact that this claim was set up by the appellant for the first time before it, and was clearly inconsistent and contrary to the stand taken in the return filed by the appellant for the concerned assessment year including the notings made by the officials of the appellant. Yet, the ITAT entertained the claim as permissible, even though for the first time before the ITAT, in appeal under Section 254 of the 1961 Act, by relying on the dictum of this Court in National Thermal Power Co. Ltd. Further, the ITAT has also expressly recorded the no objection given by the representative of the department, allowing the appellant to set up the fresh