17 January 2015
department has gone for appeal with ITAT against the order of CIT APPEALS which was in favour of the assessee. what is the role of the asseasee in this. is there any papers to be filed. please guide.
17 January 2015
The assessee may file a memorandum of cross objections in form 36A and prepare submissions before ITAT as to justification of CIT Appeals order in favour of assessee and cross objectioning the admissibility of department's appeal. The assessee will receive the notice of hearing from ITAT and he will be required to be present at the time of hearing either by himself or by authorized representative. No further papers are required to be filed though but it is advisable to take copy of CIT(A) order, assessment order, form 35, form 36A and submissions filed before CIT(A) and ITAT.