The ITAT has powers to entertain fresh claims even when one misses on a claim in the return
, reaffirms High Court in  18 ITR-OL 47 (Kar) Nd in this scenario there is no need to remand as is otherwise required under rule 46A.
The High court following SC dictum in NTPC case held that the Tribunal under the law may pass such orders as it thinks fit after giving both the parties an opportunity of being heard and there is no reason to restrict the power of the Tribunal only to decide the grounds which arise from the order of the Commissioner of Income-tax (Appeals).
In this case, the assessee made a claim for deduction of prior period expenses the first time before CIT(A) who rejected the claim without going into merits.
Perhaps it is therefore better to lodge fresh/missing claims directly before the ITAT to bypass rule 46A rigmarole.