the absence of appeal by the assessee of cross objection would not prevent the Tribunal from admitting new contention by an assessee when the necessary facts are before the Tribunal Rule 27 of the ITAT Rules, 1963, empowers the respondent to defend the order appealed against on any of the grounds decided against him, though he may not have appealed or filed a cross objection. Vahivatdars of Ambaji Temple vs. CIT 58 ITR 675, 684 (Guj.). The Madras High Court in the case of CIT vs. Smt. S. Vijayalakshmi (2000) 242 ITR 46 (Mad.) has held that the absence of appeal by the assessee of cross objection would not prevent the Tribunal from admitting new contention by an assessee when the necessary facts are before the Tribunal.
Posted on: Fri, 08 Aug 2014 03:13:10 +0000
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