“cross objection”

AppealsSection 253(4)Section 253(4)4,331 judgments

The decision most relied on for cross objection is Sanjay Sawhney v. Principal Commissioner of Income-tax (116 Taxmann.com 701), cited in 87 judgments on BharatTax.

Leading authorities on cross objection

Sanjay Sawhney v. Principal Commissioner of Income-tax

116 Taxmann.com 701 · 2020 · High Court

citing judgments

Rule 27 of the ITAT Rules allows a respondent to defend a favourable order of the CIT(A) by raising grounds decided against them, even without filing an appeal or cross-objection. Such issues can be raised orally and for the first time before the Tribunal.

DCIT v. Turquoise Investment & Finance Ltd.

378 ITR 693 · 2015 · High Court

citing judgments

An appellate authority can admit additional grounds of appeal, especially when they are legal in nature, and allows for filing cross-objections before the Tribunal where facts are on record.

Pr. CIT v. Sun Pharmaceuticals Industries Ltd.

86 Taxmann.com 148 · 2017 · High Court

citing judgments

A respondent in an appeal before the Tribunal can support the order appealed against on any grounds decided against them, even without filing a cross-objection, under Rule 27 of the Income Tax Appellate Tribunal Rules.

Peter Vaz v. Commissioner of Income Tax, Central Circle, Bangalore

128 Taxmann.com 180 · 2021 · High Court

citing judgments

An assessee can raise an objection regarding the validity of the Assessing Officer's jurisdiction for reopening a concluded assessment even if the issue was not raised before the CIT(Appeals), by invoking Rule 27 of the Income Tax Appellate Tribunal Rules, 1963. This is permissible if the issue is ancillary to the main issue and does not require additional evidence.

Dahod Sahakari Kharid Vechan Sangh Ltd. v. CIT

282 ITR 321 · 2006 · High Court

citing judgments

An assessee-respondent can support an appellate order on any ground available to them, even if they haven't filed cross-objections, provided the new ground is a point of law and doesn't require fresh evidence.

Mavany Brothers v. CIT, Panjim

62 Taxmann.com 50 · 2015 · High Court

citing judgments

A delay in filing cross-objections can be condoned if there are bonafide reasons and no mala-fide conduct or lackadaisical approach by the assessee.

CIT v. New India Assurance Company Ltd.

234 ITR 663 · 1998 · High Court

citing judgments

A cross objection filed by an assessee against an order of the CIT(A) can be considered as an appeal by the assessee.

CIT(E) v. Jamiatul Banaat Tankaria

168 Taxmann.com 35 · 2024 · High Court

citing judgments

The Commissioner of Income-tax (Exemptions) cannot invoke Section 13(1)(b) at the stage of granting registration under Section 12AB, especially when the assessee has a valid registration. Section 13(1)(b) is only attracted after the assessee has crossed the hurdle of being eligible for exemption under Section 11 by obtaining registration.

Judgments citing cross objection

Deputy Commissioner of Income Tax, Central Circle 2(2), Chennai vs. Subramaniam Kathiresan, Chennai

In the result, appeal filed by the Revenue for AY 2014-15 is dismissed

ITA 899/CHNY/2025[2014-15]Status: DisposedITAT Chennai18 Dec 2025AY 2014-15

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. N. Arjun Raj, Advocate &For Respondent: Ms. Gauthami Manivasagam

Section 132Section 153Section 153ASection 153A(1)Section 153C

held to be unsustainable for want of jurisdiction and is therefore is quashed. The assessee thus succeeds on this ground raised in the cross objections and the same is allowed." 24. From the foregoing discussion, we find that there was no jurisdictional fact suggesting escapement of asset of ₹50 lakhs

Income Tax Officer, Delhi vs. Komal Prasad Singhal, Delhi

In the result, the appeal filed by the Revenue and the Cross

ITA 4519/DEL/2025[2018-19]Status: DisposedITAT Delhi17 Dec 2025AY 2018-19

Bench: Shrimahavir Singh, Hon’Ble & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.4519/Del/2025 िनधा"रणवष"/Assessment Year: 2018-19 बनाम Income Tax Officer, Komal Prasad Singhal, Room No.217, 2Nd Floor, D Block, Vs. C-37, Surajmal Vihar, Vikas Bhawan, Ito, Delhi. Delhi. Pan No.Aadpk4170C अपीलाथ" Appellant ""यथ"/Respondent & Co No.249/Del/2025 (Arising Out Of Ita No.4519/Del/2025) Assessment Year: 2018-19 बनाम Komal Prasad Singhal, Income Tax Officer, Room No.217, 2Nd Floor, D C-37, Surajmal Vihar, Vs. Delhi. Block, Pan No.Aadpk4170C Vikas Bhawan, Ito, Delhi. अपीलाथ" Appellant ""यथ"/Respondent

Section 145Section 147Section 250Section 68Section 69C

hearing: 17.12.2025 17.12.2025 उ"ोषणाक"तारीख/Pronouncement on आदेश /O R D E R PER SANJAY AWASTHI, ACCOUNTANT MEMBER: 1. In this case, the Cross Objection is time barred by 59 days. The same has been requested to be condoned through an affidavit, portions from which are extracted as under ... facts of the case. 2. That the present affidavit is being filed in support of the application for condonation of delay in filing of cross objections before the Hon’ble Income Tax Appellate Tribunal, New Delhi, arising out of the appeal filed by the Revenue on 21.07.2025 against the order

Dy. Commissioner of Income Tax, Central Circle 3, Delhi vs. Pankaj Goel, Delhi

ITA 4159/DEL/2025[2017-18]Status: DisposedITAT Delhi17 Dec 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2017-18 Dy. Commissioner Of Vs. Sh. Pankaj Goel, Income Tax, 662/3A, Ghati Road, Central Circle-3, Anand Paravt, Central Delhi, Delhi New Delhi Pan: Aswpg8949E (Appellant) (Respondent) With C.O. No.236/Del/2025 [Arising Out Of Ita No.4159/Del/2025] Assessment Year: 2017-18 Sh. Pankaj Goel, Vs. Dy. Commissioner Of Income 662/3A, Ghati Road, Tax, Anand Paravt, Central Circle-3, Central Delhi, Delhi New Delhi Pan: Aswpg8949E (Appellant) (Respondent) Assessee By Ms. Mansi Jain, Adv. Sh. Siddharth Bajaj, Adv. Department By Sh. Siddharth Bhim Singh Meena, Cit(Dr) Date Of Hearing 08.12.2025 Date Of Pronouncement 17.12.2025 Order Per Satbeer Singh Godara, Jm This Revenue’S Appeal Ita No.4159/Del/2025 Along With Assessee’S Cross Objection C.O. No. 236/Del/2025 For Assessment & C.O. No.236/Del/2025

Section 13ASection 147Section 148Section 148ASection 151Section 29A

Date of hearing 08.12.2025 Date of pronouncement 17.12.2025 ORDER PER SATBEER SINGH GODARA, JM This Revenue’s appeal ITA No.4159/Del/2025 along with assessee’s cross objection C.O. No. 236/Del/2025 for assessment & C.O. No.236/Del/2025 year 2017-18, arise against the Commissioner of Income Tax (Appeals) [in short, the “CIT(A)”], Delhi ... petition is, accordingly, allowed.” 4. We adopt their lordships’ detailed discussion mutatis mutandis to accept the assessee’s instant legal grounds as per his cross-objection C.O. No.236/Del/2025 in very terms. The Revenue’s appeal ITA Nos.4159/Del/2025 is rejected therefore. 13 | P a g e & C.O. No.236/Del/2025 All other pleadings

Dy. Commissioner of Income Tax, Circle-16(1), C.R Building, ITO New Delhi vs. M M Healthcare Ltd., Pushpanjali, East Delhi, Anand Vihar, Delhi

ITA 3522/DEL/2025[2022-23]Status: DisposedITAT Delhi17 Dec 2025AY 2022-23

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2022-23 Dy. Commissioner Of Vs. M/S. M. M. Healthcare Ltd., Income Tax, Circle-16(1), Pushpanjali, East Delhi, New Delhi Anand Vihar, New Delhi Pan: Aaacm1799D (Appellant) (Respondent) With C.O. No.238/Del/2025 [Arising Out Of Ita No.3522/Del/2025] Assessment Year: 2022-23 M/S. M. M. Healthcare Ltd., Vs. Dy. Commissioner Of Income Pushpanjali, East Delhi, Tax, Circle-16(1), Anand Vihar, New Delhi New Delhi Pan: Aaacm1799D (Appellant) (Respondent) Assessee By Sh. Ruchesh Sinha, Adv. Ms. Monalisa Maity, Adv. Department By Ms. Ankush Kalra, Sr. Dr Date Of Hearing 03.12.2025 Date Of Pronouncement 17.12.2025 Order Per Satbeer Singh Godara, Jm This Revenue’S Appeal Ita No.3522/Del/2025 Along With The Assessee’S Cross Objection C.O. No.238/Del/2025 For Assessment

Section 143(1)Section 2Section 36Section 36(1)(vii)

hearing 03.12.2025 Date of pronouncement 17.12.2025 ORDER PER SATBEER SINGH GODARA, JM This Revenue’s appeal ITA No.3522/Del/2025 along with the assessee’s cross objection C.O. No.238/Del/2025 for assessment ITA No.3522/Del/2025 & C.O. No.238/Del/2025 year 2022-23, arises against the Commissioner of Income Tax (Appeals)/Addl./JCIT(A)-1, Ahmedabad ... very terms. 10 | P a g e ITA No.3522/Del/2025 & C.O. No.238/Del/2025 6. This Revenue’s appeal ITA No.3522/Del/2025 stands rejected accordingly. The assessee’s cross objection C.O. No.238/Del/2025 is dismissed as rendered infructuous. Order pronounced in the open court on 17th December, 2025 (MANISH AGARWAL) JUDICIAL MEMBER Dated: 17th December

Deputy Commissioner of Income Tax Circle 2 1 1 Ahmedabad, Ahmedabad vs. Sunali Biren Shah, Ahmedabad

In the result, the appeal filed by the Department is dismissed the Cross

ITA 1726/AHD/2025[2011-12]Status: DisposedITAT Ahmedabad16 Dec 2025AY 2011-12

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri Kamal Deep Singh, Sr. DRFor Respondent: Shri Kamal Deep Singh, Sr. DR

Section 133(6)Section 143(1)Section 143(3)Section 147Section 148Section 271(1)(c)

Date of Pronouncement O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: The appeal has been filed by the Department and the Cross Objection has been filed by the Assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals), (in short “Ld. CIT(A)”), National Faceless ... aside and that of the Assessing Officer be restored.” 3. The assessee has raised the following grounds of appeal in Cross Objection: “1. The Ld. CIT(A) – NFAC after carefully considering the facts of the case, submission of the Respondent as well as various judicial pronouncements relied upon

Dy. Commissioner of Income Tax, Satara Circle, Satara vs. Kay Bouvet Engineering Limited, Satara

In the result, both the appeals filed by the Revenue and both the COs filed by the assessee are dismissed

ITA 1392/PUN/2025[2019-20]Status: DisposedITAT Pune16 Dec 2025AY 2019-20

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Ashwani Kumar &For Respondent: S/Shri Amol Khairnar CIT-DR and Manish M. Mehta

Section 131Section 133ASection 143(1)(a)Section 143(3)Section 148

dated 05.03.2025 of the Ld. CIT(A) / NFAC, Delhi relating to assessment years 2018-19 and 2019-20 respectively. The assessee has filed the Cross Objections against the appeals filed by the Revenue. For the sake of convenience, both the appeals filed by the Revenue and the Cross Objections filed

Dy Commissioner of Income Tax, Satara vs. Kay Bouvet Engineering Limited, Satara

ITA 1374/PUN/2025[2018-19]Status: DisposedITAT Pune16 Dec 2025AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Respondent: Shri Ashwani Kumar &

Section 131Section 133ASection 143(1)(a)Section 143(3)Section 148

ITO Ward - 18(3), New Delhi vs. Samkiksha Mahajan, New Delhi

ITA 347/DEL/2021[2005-06]Status: DisposedITAT Delhi16 Dec 2025AY 2005-06

Bench: Shri Mahavir Singh, Hon’Ble & Shri Krinwant Sahay, Hon’Ble

For Appellant: Sh. Salil Kapoor, Ms. Ananya KapoorFor Respondent: Ms. Monika Singh, CIT(DR)

Section 132Section 133(6)Section 139Section 153A

Hearing: 17.09.2025 Date of Pronouncement: 16.12.2025 ORDER Per Mahavir Singh, Vice President: The Revenue has filed the instant appeal and Assessee has filed the Cross Objection and both are arising out of the order of the Ld. CIT(A)-37, New Delhi dated 21.02.2020 passed in Appeal ... Against the aforesaid action of the Ld. CIT(A), Revenue is in appeal before the Tribunal and Assessee has filed the Cross Objection. 4. We have heard the rival contentions and gone through the facts and circumstances of the case. The first issue in this appeal of Revenue and Assessee

Assistant Commissioner of Income Tax, Circle-1, Dibrugarh vs. Greenply Industries Limited, Kolkata

In the result, the appeal of the Revenue is dismissed

ITA 140/GTY/2024[2013-14]Status: DisposedITAT Guwahati15 Dec 2025AY 2013-14

Bench: Shri Rajesh Kumar, Am & Shrimanomohan Das, Jm Greenply Industries Ltd Acit, Circle-1 Madgul Lounge, 5 Th Floor, 23 Aaykar Bhawan, Milan Nagar, Chetiacental Road, Kolkata- Vs. Dibrugarh-786001, Assam 700027, West Bengal (Appellant) (Respondent) Pan No. Aaacg7284R Assessee By : Shri Ashok Tulsyan, Ar Revenue By : Shri Sanjay Jha, Dr Date Of Hearing: 02.12.2025 Date Of Pronouncement: 15.12.2025

For Appellant: Shri Ashok Tulsyan, ARFor Respondent: Shri Sanjay Jha, DR

Section 115J

held against the assessee by the ld. CIT(Appeals) and against the said view, the assessee has not filed any appeal or Cross Objection. 39. The only issue remains is the computation of quantum of Corporate Guarantee fee adjustment to be made in the hands of assessee. TransferPricing Officer levied

Asst. Commissioner of Income Tax Panvel Circle Panvel, Panvel vs. Gateway Terminals India Pvt Ltd, Navi Mumbai

In the result, all the three appeals filed by the Revenue and the three COs filed by the assessee are dismissed

ITA 693/PUN/2025[2023-24]Status: HeardITAT Pune15 Dec 2025AY 2023-24

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Manish KanthFor Respondent: S/Shri Amol Khairnar CIT-DR and Rajesh P Gawali

Section 143(1)Section 199

Addl./JCIT(A)-9, Delhi relating to assessment years 2021-22 to 2023-24 respectively. The assessee has filed the Cross Objections against the appeals filed by the Revenue. For the sake of convenience, CO Nos.46 to 48/PUN/2025 all the appeals filed by the Revenue and the Cross Objections filed

Assistant Commissioner of Income Tax Panvel Circle Panvel, Panvel vs. Gateway Terminals India Private Limited, Navi Mumbai

In the result, all the three appeals filed by the Revenue and the three COs filed by the assessee are dismissed

ITA 692/PUN/2025[2022-23]Status: HeardITAT Pune15 Dec 2025AY 2022-23

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Manish KanthFor Respondent: S/Shri Amol Khairnar CIT-DR and Rajesh P Gawali

Section 143(1)Section 199

Assistant Commissioner of Income Tax Panvel Circle Panvel, Panvel vs. Gateway Terminals India Pvt Limited, Navi Mumbai

In the result, all the three appeals filed by the Revenue and the three COs filed by the assessee are dismissed

ITA 691/PUN/2025[2021-22]Status: HeardITAT Pune15 Dec 2025AY 2021-22

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Manish KanthFor Respondent: S/Shri Amol Khairnar CIT-DR and Rajesh P Gawali

Section 143(1)Section 199

Income Tax Officer, Gurgaon vs. Anil Kumar, Gurgaon

In the result, the appeal of the revenue is dismissed and the CO of the 7

ITA 4013/DEL/2024[2014-15]Status: DisposedITAT Delhi15 Dec 2025AY 2014-15

Bench: Shri C. N. Prasad & Shri M. Balaganeshincome Tax Officer, Vs. Anil Kumar, Ward-1(1), J-10, South City-1, Gurgaon Gurgaon, Haryana (Appellant) (Respondent) Pan: Aampk9521G Co No. 88/Del/2024 (Ita No. 4013/Del/2024) (Assessment Year: 2014-15) Anil Kumar, Vs. Income Tax Officer, J-10, South City-1, Ward-1(1), Gurgaon, Haryana Gurgaon (Appellant) (Respondent) Pan: Aampk9521G

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri Ajay Kumar Arora, Sr. DR

Section 10(38)Section 115BSection 133ASection 143(3)Section 144Section 147Section 148Section 44ASection 69

which we do not find any infirmity. Since, the reassessment is quashed, the adjudication of other grounds 6. raised by the assessee in his cross objection becomes academic in nature and hence, they are left open. In the result, the appeal of the revenue is dismissed

DCIT Circle-4(1)(1), Ahmedabad, Aaykar Bhavan Vejalpur vs. Symphony Limited, Bodakdev

In the result, both the appeal of the Revenue and the Cross Objection of

ITA 1660/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad12 Dec 2025AY 2020-21

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

For Appellant: Symphony Ltd: Asst. Year : 2020-21

Section 14ASection 250Section 270A

Hearing 09.10.2025 Date of Pronouncement 12.12.2025 ORDER PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- This appeal has been filed by the Revenue and the corresponding Cross Objection has been filed by the assessee against the order dated 25.06.2025, passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre ... 1660/Ahd/2025 with C.O. No. 81/Ahd/2025 Assessee: Symphony Ltd: Asst. Year : 2020-21 - 2 - 3. The assessee has raised the following grounds in its cross objection: Disallowance under section 14A of the Income-tax Act 1961 ('the Act') read with Rule 8D of the Income-tax Rules.1962 ('the Rules

DCIT, Noida vs. Ankur Mittal, Greater Noida

In the result, the appeal of the Revenue as well as Assessee’s

ITA 1104/DEL/2025[2017-18]Status: DisposedITAT Delhi12 Dec 2025AY 2017-18

Bench: Shri Sudhir Kumar & Shri Manish Agarwalassessment Year: 2017-18

Section 143(3)Section 147Section 263Section 69ASection 69C

Date of hearing 28.10.2025 Date of 12.12.2025 pronouncement ORDER PER SUDHIR KUMAR JM: The Revenue has filed the appeal and Assessee has filed the Cross Objection challenging the order dated 23-12-2024 passed by National Faceless Appeal Centre Delhi (in short NFAC) passed assessment order dated ... appeal of the assessee. Aggrieved the order of the Ld.CIT(A), the Revenue is in appeal before the tribunal. The assessee also filed the cross objection in this appeal. 6. The Ld. DR submitted that the assessee has shown purchases amounting to Rs.22,26,31,211/- from unregistered suppliers

Income Tax Officer, Ward 46(1), New Delhi vs. Mam Raj Chunni Lal Exim, New Delhi

In the result the appeal of the Revenue is dismissed and the cross objection of the assessee is partly allowed

ITA 3573/DEL/2024[2016-17]Status: DisposedITAT Delhi12 Dec 2025AY 2016-17

Bench: Sh. Sudhir Kumar & Sh. Manish Agarwalassessment Year: 2016-17 Income Tax Officer, Vs Mam Raj Chunni Lal Exim Ward- 46 (1) Shop No. 5183, Ground New Delhi Floor, Lahori Gate, Naya Bazar, Delhi -110006 Pan No.Aaxfm0533B (Appellant) (Respondent)

Section 133ASection 147Section 148Section 148ASection 149(1)Section 151Section 151A

ChuNni Lal Exim Ward- 46 (1) Shop No. 5183, Ground New Delhi Floor, Lahori Gate, Naya Bazar, Delhi -110006 PAN No.AAXFM0533B (APPELLANT) (RESPONDENT) Cross Objection No. 45/Del/2025 (In ITA No.3573/Del/2024) Assessment Year: 2016-17 Mam Raj Chunni Lal Exim Shop Vs Income Tax Officer, No. 5183, Ground Floor, Lahori Ward ... Deepesh Garg, Advocate Date of hearing: 04/11/2025 Date of Pronouncement: 12/12/2025 ORDER PER SUDHIR KUMAR, JM: This appeal by the Revenue and Cross Objection by the assessee are directed against the order of National Faceless Appeal Centre, Delhi [hereinafter referred to as “NFAC”], vide order dated 11.07.2024 pertaining

ACIT, CC-26, Delhi vs. Jai Maa Bhawani Overseas Pvt. Ltd., Delhi

ITA 228/DEL/2022[2012-13]Status: DisposedITAT Delhi12 Dec 2025AY 2012-13

Bench: Sh. M Balaganesh & Sh. Sudhir Kumar & Acit, Central Circle-26, Vs. Jai Maa Bhawani Delhi Overseas Pvt Ltd., Room No. 323, Ara B-5/263, Sector-03, Centre, Jhandewalan, Rohini, Delhi – 110 085 Delhi – 110 055 (Pan: Aabcj0239L)

respectively. 2. The brief background of these appeals are that these Revenue appeals were earlier decided along with the Assessee’s cross objections vide common order dated 22.08.2024 wherein, both the cross objections 17 & 18/Del/2023 of the assessee’s were allowed by quashing the assessment therein and as a result

ACIT, Central Circle-26, Delhi vs. Jai Maa Bhawani Overseas Pvt. Ltd., Delhi

ITA 193/DEL/2022[2013-14]Status: DisposedITAT Delhi12 Dec 2025AY 2013-14

Afsana Begum, Guwahati vs. ACIT Cir-1, Guwahati

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 113/GTY/2025[2020-21]Status: DisposedITAT Guwahati11 Dec 2025AY 2020-21

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 139(4)Section 143(2)Section 143(3)Section 2(22)(e)Section 250Section 56

drew our attention to the fact that the submissions of the assessee are mentioned in the assessment order but neither there is any cross objection nor any appeal filed by the Department, therefore, there was no question of issue of any direction. The Ld. DR countered by stating that

ACIT, Central Circle-II, Lucknow vs. Rakesh Kumar Pandey, Gonda U.P

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 460/LKW/2025[2017-18]Status: DisposedITAT Lucknow11 Dec 2025AY 2017-18

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

Reghunath Mishra, Advocate O R D E R PER ANADEE NATH MISSHRA, A.M. (A) For the sake of convenience and brevity these appeals and Cross Objections (“COs” for short) pertaining to the same assessee are hereby disposed of through this consolidated order. Grounds taken in these appeals ... Revenue’s Appeal) I.T.A. No.405/Lkw/2025, A.Y. 2022-23 (Revenue’s Appeal) I.T.(SS)A. No.460 /Lkw/2025, A.Y. 17-18 (Revenue’s Appeal) (A.1) The Cross Objection vide C.O.No.28/Lkw/2024 has been filed by the assessee, beyond time limit prescribed under section 253(3) of IT Act. The assessee has submitted