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TMI Blog2009 (11) TMI 44X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee filed cross-objections. The appeal of the Department was dismissed but cross-objections of the assessee were not considered on merits, while dismissing the appeal of the Department. The assessee applied for recalling of the order and for decision of cross-objections on merits. – ITAT rejected the prayer – held that - assessee submits that while deciding the appeal of the Department, the Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ms. Savita Saxena, Advocate, for the revenue. ORDER 1. Income Tax Appellate Tribunal, Amritsar, has referred the following question of law for the opinion of this Court under Section 256 (1) of Income Tax Act, 1961 (for short, "the Act") in compliance of order of this Court dated 2.12.1998 and arising out of the order of the Tribunal in C.O. No. 101 (ASR)/1993 in ITA No. 801 (ASR)/1993) date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... smissing the appeal of the Department. The assessee applied for recalling of the order and for decision of cross-objections on merits. This prayer was rejected with the following observations:- "15.3 It is observed that the Tribunal vide its order dated 18.4.1995 have already dismissed the appeal of the Revenue whereby they had agitated the relief given by the learned CIT (A). In the process, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court Cases 761, about the scope of cross objections. 5. From perusal of the impugned order, it is clear that the view point of the assessee put forward by way of cross-objections was not considered on merits. Accordingly, question referred has to be answered in favour of the assessee and against the Department. The cross-objections of the assessee are, thus, required to be heard and decided on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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