9911796707
TMI Blog1989 (8) TMI 117X X X X Extracts X X X X X X X X Extracts X X X X ..... he sides and sustained the order of the A.A.C. in allowing the loss to be carried forward. That was the only point of appeal by the revenue. 2. The assessee did not file appeal on his own but after the appeal was filed by the revenue, the assessee as provided under section 253(4), filed the present cross objections in which the assessee claimed full relief in respect of different expenses, like general charges, telephone etc. Hence, we take up the cross objections of the assessee for disposal. At the stage of hearing of the assessee's cross objections, the learned Departmental Representative raised preliminary objections that die cross objections of the assessee in the present circumstances should not be admitted in view of the fact that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ght be cases supporting the case of the assessee under the procedure adopted in Civil Court proceedings. It is contended that income-tax proceedings are completely different and in no way similar to the civil court proceedings and, therefore, any ruling given under the Civil Procedure Code, would not have any bearing or material on the issues involved. It is argued at length that if any party has filed an appeal and the other side has not filed his own appeal, then this other side has not filed his own appeal, then this other side has accepted the order or part of the order which might have been against the second party and, therefore, the first party has a vested right which has accrued to the first party in consequence of such part of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ically. It is urged that in view of the present provision mentioned above, the respondent assessee though may have filed his own appeal, may file his cross objections, within the specified time on being intimated that the first party has filed an appeal before the Appellate Tribunal. It is pointed out that in the cross objections, the assessee can raise objections or appeal against any part of the order of the A.A.C., not necessarily that part of the order appealed against by the revenue. It is submitted that there are various authorities for the proposition that a memorandum of objections may be filed against a decree as a whole or against a part of it which may not be the subject matter of the appeal. Details are given in the paper-book a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the provisions of clause (4) of section 253 is quite clear and unambiguous. We should read the section as such. If we take the view which the revenue wants us to take then we would have to import certain meanings which were not there in the section. In fact, it would tantamount amendment of the clause itself. This the Appellate Tribunal cannot obviously do. We are of the opinion that on filing of an appeal by the ITO or by the assessee before the Appellate Tribunal, the respondent concerned though might have filed an appeal on its own at the first instance, may after filing of the appeal by the first party, file cross objections against any part of the order of the first appellate authority. In this view of the matter, the preliminary obje ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the opinion that adequate relief has been allowed by the A.A.C. and no further relief is called for. 8. The next point in the cross objections is that the A.A.C, erred in not considering ground Nos. 2 and 4 relating to disallowance, of depreciation on car etc. This point cannot be said to have arisen out of the order of the A.A.C. impugned before us. It appears that the A.A.C. has not even dealt with this issue. In the circumstances, the Tribunal would not have jurisdiction to embark an enquiry or investigation to find out facts for or against any party. It is not known whether the assessee has approached the A.A.C. under section 154 for necessary follow up action. As far as the Tribunal is concerned, we are of the opinion that this gr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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