The Tax Publishers2020 TaxPub(DT) 1728 (Bang-Trib)

INCOME TAX ACT, 1961

Section 254

Since grounds raised in counter objection filed by assessee were independent of appeal filed by Revenue, therefore such a cross objection could not be dismissed simply on ground of dismissal of appeal by revenue involving lower tax effect.

Appeal (Tribunal) - Validity of order - Appeal of revenue dismissed due to lower tax effect - Cross objection raised by assessee also got dismissed due to dismissal of revenue's appeal

Assessee filed petition under section 254(2) praying to recall Tribunal's order insofar as it related to dismissal of Cross Objection filed by assessee and to direct hearing of Cross Objection and decide same on merits. Case of assessee was that appeal of revenue was dismissed due to lower tax effect and consequently cross objections filed by assessee were also dismissed. Held: Grounds raised in counter objection were independent of appeal filed by Revenue and therefore, such a cross objection could not be dismissed simply on ground of dismissal of appeal by revenue involving low tax effect. Therefore, order was recalled in so far as it related to dismissal of counter objection as infructuous and it was directed that said objections be heard and decided on merits.

Followed:Ajay Kalia v. ACIT [ITA No. 245/Del./2014] [7-1-2016] (Delhi-Trib)

REFERRED :

FAVOUR : In assessee's favour

A.Y. :



IN THE ITAT, BANGALORE BENCH

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