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Issues: Whether a cross objection filed under section 253(4) of the Income-tax Act, 1961 can be dismissed as infructuous merely because the Revenue's appeal has been dismissed for low tax effect, when the cross objection raises issues independent of the Revenue's appeal.
Analysis: Section 253(4) permits the respondent to file a cross objection against any part of the order of the Commissioner (Appeals), and such cross objection is to be disposed of as if it were an appeal filed in time. The right conferred is not confined to issues supporting the Revenue's appeal. A cross objection that independently challenges findings adverse to the assessee retains its own character and cannot be treated as having no existence merely because the Revenue's appeal has failed on the ground of low tax effect. Dismissal as infructuous is justified only where the cross objection is purely supportive and does not raise independent grounds.
Conclusion: The cross objection was maintainable and could not be dismissed as infructuous solely because the Revenue's appeal had been dismissed for low tax effect; the recall application was therefore allowed and the cross objection was directed to be heard on merits.
Ratio Decidendi: An independent cross objection under section 253(4) of the Income-tax Act, 1961 survives the dismissal of the connected appeal and must be adjudicated on merits as an appeal in its own right.
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