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2012 (7) TMI 314 - DELHI HIGH COURTRejection of cross-objections being time barred - cross-objection that ITAT had not issued notice and that the appellant became aware of the pendency of the remitted appeals only upon noticing them in the cause list - Held that:- Tribunal could not have rejected the cross-objections without entering into the factual matrix and being satisfied itself that the appellant had not in fact filed cross-objections at the time when it could have originally when the appeals had been filed before the ITAT - the impugned order itself appears to have proceeded on the assumption that the assessee did not choose to file cross-objections despite service of notice whereas the assessee’s argument is that notice in fact was not served even after remand from this Court and that the cross-objection was filed since the pendency of appeals was noticed. Thus, the Tribunal could have examined whether the cross objections could be entertained in the facts and circumstances of the case having regard to the independent power to entertain them contained u/s 253 (5) - direction to consider cross-objections after giving due notice to the parties - in favour of assessee.
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