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ITAT- practical aspect: Apply for grounds of appeal of Revenue, if not received with notice of filing of appeal/ first notice for hearing of appeal, as the case may be.

ITAT- practical aspect: Apply for grounds of appeal of Revenue, if not received with notice of filing of appeal/ first notice for hearing of appeal, as the case may be. - Income Tax - By: - CA DEV KUMAR KOTHARI - Dated:- 1-10-2018 Last Replied Date:- 2-10-2018 - Notice for hearing of appeal: As per Rule 19 of ITAT Rules, date and place of hearing of appeal is to be notified to the parties - the appellant (s) and respondent (s) both/ all. (Let us say first notice about filing of appeal to parties .....

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assesse along with notice fixing hearing of appeal for the first time. Sometimes, intimation of filing of appeal is sent without notification about date of hearing when no date is fixed. Filing of Cross Objections: As per Section 253(4) of IT Act, on receipt of notice of filing of an appeal, the respondent can file a memorandum of cross- objections within 30 days from the date of service of notice of filing of appeal. The service of filing of appeal along with grounds of appeal upon the respond .....

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jections (CO) before the Tribunal. For filing of such CO, any appeal fees is not levied. The assesse can take grounds to support order of CIT(A) on issues decided in favor of assesse and can also take other grounds to seek further, additional or alternate relief etc. Complete service is important: To enable the assesse to prefer Cross Objections it is necessary that Registry office of ITAT serves complete documents of appeal filed by the Revenue. The assesse must get at least intimation about de .....

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such intimation with notice for the first date of hearing, as the case may be grounds of appeal preferred by revenue are not provided. In such circumstances, the service of notice of filing of appeal is not complete. Therefore, the assesse should immediately apply for copy of grounds of appeal and should also mention that the notice will be complete only when grounds of appeal are provided for taking further steps like filing of CO. A mention in this regard in letter/ application for grounds of .....

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of notice and period of limitation. After receipt of copy of grounds of appeal in appeal of revenue, CO should be filed as soon as possible. In covering letter and in form 36A, in row no. 5 date of receipt of notice of appeal filed by the appellant to the Tribunal should also be clarified. For example: {5. Date of receipt of notice of appeal filed by the appellant to the Tribunal: 28.09.18** ** Clarified as follows: Date of receipt of intimation without grounds of appeal 01.01.2018 Date of recei .....

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