05 June 2013
can ITAT decide on appeal filed before it pending the filing of cross objection by the cross objector or pending the time for filing of cross objection? i.e. time for filing CO has still not expired and C.O may be filed by the objector!
i) Cross objection should be treated as a regular appeal vide section 253(4). Here with out an appeal(Cross objection) ITAT took decision which will not sustain.
ii) Decision can't be taken by ITAT with out giving an opportunity vide section 254(1) ,to both parties, of being heard. Here passing an order before the time limit is lack of giving opportunity and hence the order is erroneous.