Case Law Details
1. These six appeals and one cross objection, which we will take up together, consist of three sets of cross appeal for the assessment years 2009- 10, 2010- 11 and 2011- 12 and the solitary cross objection filed by the assessee for the assessment year 2011 -12.
2. These three set of cross appeals are directed against the orders 31st January 2014, dated 30th January 2015 and 28th January 2016 passed by Deputy Commissioner of Income Tax, LTU-II, Chennai (hereinafter referred to as ‘the Assessing Officer’), in the matter of assessments under section 143(3) r.w.s. 144C(13) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for the assessment years 2009-10, 2010-11 and 2011-12 respectively. There is also a cross objection filed by the assessee for the assessment year 2011-12 but that is, for the reasons we will set out now, not maintainable. The scheme of the Act, as we understand it, does not permit filing of cross objection against the order of the Assessing Officer. A cross objection, in appropriate cases, can only be filed to challenge the order passed by the Commissioner (Appeals). This aspect of the matter is clear from the relevant statutory provision, that is section 253(4), which provides as follows:
The Assessing Officer or the assessee, as the case may be, on receipt of notice that an appeal against the order of the Commissioner (Appeals), has been preferred under sub-section (1) or sub-section (2) by the other party, may, notwithstanding that he may not have appealed against such order or any part thereof, within thirty days of the receipt of the notice, file a memorandum of cross-objections, verified in the prescribed manner, against any part of the order of the Commissioner (Appeals), and such memorandum shall be disposed of by the Appellate Tribunal as if it were an appeal presented within the time specified in sub-section (3).
3. The cross objection is thus dismissed as not maintainable.
4. We will first take up the appeal of the assessee for the assessment year 2009-10.
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