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memorandum of cross objection

This query is : Resolved 

sir,
AO is filing a appeal to ITAT by raising a new ground of appeal which was not objected by AO in his assessment order as well as appeal made by assessee to commissioner(A).
assessee want to oppose theis new ground of appeal of AO.plz provide the relevant case law...


It would be open to an an assessee or the AO to raise a LEGAL GROUND before the tribunal for the first time and the tribunal will will admit such ground.
Citation :-Asia Satellite Telecommunications co Ltd Vs. Director of Income tax (2011) 233 CTR (Del) 233.

On the other hand, the fresh ground is related to FRESH SET OF FACTS, the tribunal will either reject that ground or remand the appeal to the CIT (appeals) with a direction to adjudicate on the fresh facts since the powers of the CIT(Appeals) is co-terminus with that of the AO.


Bajaj Finserv

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