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Filing of Form 36A - Cross Objection

If the appeal is filed against the order of the Commissioner of Income-tax (Appeals) before the Hon’ble Income tax Appellate Tribunal by the aggrieved party whether the department (Income tax Officer) or the tax payer. Notice of Intimation is sent by the Hon’ble Income tax Appellate Tribunal to the Other party and such other party within 30 days of receipt of notice can file memorandum of cross objection in Form 36A physically.

Such memorandum of cross objections can be filed even if no appeal is filed by the tax payer or the Income tax officer i.e. the Cross objections can be filed in support of the order passed by the Commissioner of Income-tax (Appeals). On filing, a Cross objections assumes the character of an appeal and such memorandum shall be disposed of by the Appellate Tribunal as if it were an appeal presented before him and all the rules of appeal, so far as may be, shall apply to such cross objections.

Frequently Asked Questions

Form 36A is used to file a Memorandum of Cross Objection before the Income Tax Appellate Tribunal (ITAT) when an appeal has been filed by the opposite party against the order of the Commissioner of Income-tax (Appeals).

Both the taxpayer and the Income Tax Department can file a Cross Objection if the other party has filed an appeal before ITAT against the CIT(A) order.

The Cross Objection in Form 36A must be filed within 30 days from the date of receipt of notice of appeal from the ITAT.

Yes. Once filed, a Cross Objection is treated as an independent appeal and is decided by the ITAT in the same manner as a regular appeal.

Yes. A Cross Objection can be filed in support of the order passed by the Commissioner of Income-tax (Appeals), even if the party itself has not filed an independent appeal.
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