INCOME TAX OFFICER, LUDHIANA vs. DAVINDER PAL SINGH, LUDHIANA
Income Tax Appellate Tribunal, DIVISION BENCH, ‘A’ CHANDIGARH
Before: SHRI RAJPAL YADAV & SHRI MANOJ KUMAR AGGARWAL
PER RAJPAL YADAV, VP The Revenue is in appeal against the order of the ld. Commissioner of Income Tax (Appeals) [in short ‘the CIT (A)’] dated 21.01.2025 passed for assessment year 2017-18. ITA No.370/CHD/2025 & C.O. 22/CHD/2025 A.Y.2017-18 2
On receipt of Revenue’s appeal, the assessee has filed Cross Objection bearing No. 22/CHD/2025. 3. The Registry has pointed out that Cross Objection is time barred by 57 days. 4. With the assistance of ld. Representative, we have gone through the record carefully. A perusal of the ld.CIT (Appeals)’s order would reveal that ld. CIT (Appeals) has set aside the assessment order and relegated the issues to the file of AO for re-adjudication because assessment order was an ex-parte order u/s 144 of the Income Tax Act. After 01.04.2023, the CIT (Appeals) has been empowered to set aside the issue u/s 251(1)(a) of the Income Tax Act. Therefore, we do not find any infirmity in the order of the CIT (Appeals) while setting aside the assessment order and restoring the issues to the file of AO. Accordingly, appeal of the Revenue is dismissed. 5. As far as the Cross Objection is concerned, the assessee has filed such Cross Objection in support of the finding recorded by the CIT (Appeals). A perusal of Section 253 sub-
ITA No.370/CHD/2025 &
C.O. 22/CHD/2025
A.Y.2017-18
3
section (4) would reveal that it authorizes the respondent to file Cross Objection in an appeal against any part of the impugned order. In other words, respondent has to show his grievance against the impugned order, only then Cross
Objections are maintainable. The assessee has filed Cross
Objections in support of the ld. CIT (Appeals)’s order, thus it is not maintainable in the present form. Apart from the above, they are time barred also, hence the Cross Objections are also dismissed.
6. It is observed that AO will not be influenced by dismissal of the Cross Objections. He has to decide all these issues on merit in accordance with the directions of the ld. CIT
(Appeals).
7. In view of the above, appeal and Cross Objections, both are dismissed.
Order pronounced on 28.08.2025. (MANOJ KUMAR AGGARWAL)
VICE PRESIDENT
“Poonam”
ITA No.370/CHD/2025 &
C.O. 22/CHD/2025
A.Y.2017-18
4
आदेश कȧ ĤǓतͧलͪप अĒेͪषत/ Copy of the order forwarded to :
अपीलाथȸ/ The Appellant 2. Ĥ×यथȸ/ The Respondent 3. आयकर आयुÈत/ CIT 4. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय आͬधकरण, चÖडीगढ़/ DR, ITAT, CHANDIGARH 5. गाड[ फाईल/ Guard File
सहायक पंजीकार/