Dismissing the appeal, the court held that the assessee had filed the cross-objections only to support the first appellate order. No substantial arguments were advanced in support of cross-objections by the assessee. The appeals of the Revenue having been dismissed for the assessment years 2011-2012, 2012-2013 and 2013-2014, the cross-objection having become academic and infructuous, were not adjudicated (AY.2012-13)