The Assessing Officer made \u00a0an 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 \u00a0raising the jurisdictional issue under section 153C of the Act . \u00a0ITAT allowed the appeal of the revenue and dismissed the cross objection . assessee filed an appeal before the High Court and the \u00a0\u00a0question before the High Court\u00a0 was\u00a0 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 . \u00a0High 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\u00a0 in filing cross objection was condoned .Delay of 248 days\u00a0 in filing cross objection was condoned .-\u00a0 (AY. 2006 -07 to 2011-12 )<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 255 : Appellate Tribunal \u2013 Procedure \u2013 Cross objection- Jurisdiction issue can be raised before ITAT , without filing cross objection- Matter 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 . [S.153C, 253, 254 (1) , ITAT R, 27, Form . 36A ,Code of Civil Procedure, 1908 rule 2 of Order II , Limitation Act, 1963 Limitation Act, 1963 , S. 5 ] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-20488","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5ks","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20488","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=20488"}],"version-history":[{"count":4,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20488\/revisions"}],"predecessor-version":[{"id":22500,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20488\/revisions\/22500"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=20488"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=20488"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=20488"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}