Is there any specific format for filling additional ground of appeal

Vivek Agrawal (GST Practitioner) (181 Points)

30 November 2019  

While filing appeal, appellant has mentioned that "Appellant reserves right to file additional ground of appeal.

while hearing on the appeal filed, appellant noticed that a dis-allowance by AO could not be included in the grounds of appeal.

Now appellant want to file the additional ground of appeal. 

Is there any specific format?

Is filing additional ground of appeal need pre approval of CIT (A)