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of <h1>Tribunal Can Restore Cross-objections for Non-appearance</h1> <h3>Income-Tax Officer, Assessment II, Calicut, And Another Versus Fagoomal Lakshmi Chand And Another</h3> Income-Tax Officer, Assessment II, Calicut, And Another Versus Fagoomal Lakshmi Chand And Another - [1979] 118 ITR 766, 1978 CTR 350 Issues:1. Restoration of cross-objections under rule 24 of the Income-tax (Appellate Tribunal) Rules, 1963.2. Legality of setting aside ex parte order in connection with cross-objections.3. Maintainability of cross-objections against the entirety of the order of the AAC.4. Interpretation of rules governing the restoration of appeals dismissed for default or heard ex parte.Issue 1: Restoration of cross-objections under rule 24 of the Income-tax (Appellate Tribunal) Rules, 1963:The judgment addressed the restoration of cross-objections under rule 24 of the Income-tax (Appellate Tribunal) Rules, 1963. The court held that the Tribunal had the power to restore cross-objections if satisfied that there was sufficient cause for the earlier non-appearance of the party at fault. The court emphasized that no illegality was attached to the order of restoration, which was deemed just under the circumstances. The appeal filed by the petitioners was connected with the cross-objections, necessitating the setting aside of the ex parte order by the Tribunal.Issue 2: Legality of setting aside ex parte order in connection with cross-objections:The judgment analyzed the legality of setting aside the ex parte order in connection with cross-objections. It was established that the order of restoration made by the Tribunal was not illegal and was considered just. The court affirmed that the order setting aside the ex parte order passed in favor of the revenue was in order, as it was interconnected with the cross-objections filed by the assessee. The court upheld the view that the Tribunal had the inherent power to set aside the ex parte order in such circumstances.Issue 3: Maintainability of cross-objections against the entirety of the order of the AAC:The court addressed the contention regarding the maintainability of cross-objections against the entirety of the order of the AAC. It was ruled that a memorandum of cross-objections could be against any part of the order of the AAC, as specified under the relevant provisions of the Income-tax Act, 1961. The court rejected the argument that cross-objections could only be against a part of the order, emphasizing that the memorandum of cross-objections could also challenge the entirety of the order if prejudicial to the cross-objector.Issue 4: Interpretation of rules governing the restoration of appeals dismissed for default or heard ex parte:The judgment delved into the interpretation of rules governing the restoration of appeals dismissed for default or heard ex parte. It was clarified that a memorandum of cross-objections, though related to an appeal, had its own identity and should be disposed of in accordance with the Act and Rules. The court highlighted that the distinction between orders dismissed for default and those heard ex parte should not impede the restoration of cross-objections. The court concluded that the technical objection raised by the revenue was not sustainable, agreeing with the lower court's decision and dismissing the appeal.
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