Dismissing the appeal the Court held that ; The assessee had chosen to approach the Tribunal and had filed cross-objections, when the appeals filed by the Department in the year 2011 were pending. The assessee did not approach the Tribunal in its own right. When the Commissioner (Appeals) had passed an order on October 27, 2010, the belated cross-objections filed after a period of over four years, meant that the assessee was seeking to rake up stale issues for which it had accepted the finality as regards its basic tax liability.