Re: Cross objection -Appeal

Department appeal is disposed of on account of low tax effect. The Cross objection is pending for disposal as on 31-1-2020, can an assessee take benefit of issues pending in cross objection?

In ACIT v. Ajay Kalia (2016) 157 ITD 187 (Delhi) (Trib) held that though the cross objection of the revenue is dismissed because of low tax effect, the cross objection could not be dismissed. Cross objection survives and considered as an appeal. In   Badru (Since Deceased) through L.R. and Ors. v. NTPC Ltd  and Ors. AIR 2019 SC  3385  the Apex Court held that cross objection to be disposed of independently on merits . Accordingly, the assessee is eligible for VSVA. 

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