The Assessing Officer made  an addition u/s 2 (22) (e ) of the Act. On appeal the CIT (A) deleted the addition . Revenue filed an appeal before the Tribunal . The assessee filed cross objection with condonation delay of 248 days  raising the jurisdictional issue under section 153C of the Act .  ITAT allowed the appeal of the revenue and dismissed the cross objection . assessee filed an appeal before the High Court and the   question before the High Court  was  whether it was open to the appellant/assessee to have supported the orders of the Commissioner (Appeals), based on the ground that the jurisdictional parameters prescribed under section 153C of the I.T. Act were not fulfilled, even without the necessity of filing any cross objections .  High Court set aside the order of the Tribunal and matter was to be remanded to Tribunal for fresh consideration of appeals instituted by revenue after permitting assessee to raise issue of non-compliance with in jurisdictional parameters of section 153C of the Act . Delay of 248 days  in filing cross objection was condoned .Delay of 248 days  in filing cross objection was condoned .-  (AY. 2006 -07 to 2011-12 )