2009 (2) TMI 892

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....ja ORDER P.C.: The assessee had approached this Court on various questions as formulated in para.1 of the appeal memo. 2. After hearing the learned Counsel for some time and more so, considering Rule 27 of the Appellate Tribunal Rules, 1961 we indicated to the Counsel that even if the order pertaining to Cross Objection is rejected, yet the Tribunal on the issue of jurisdiction was bound to....

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....nue aggrieved by the order preferred an appeal before the I.T.A.T. The Appellant assessee filed Cross Objections nearly after two years. The learned Tribunal was pleased to hold that no sufficient cause has been shown for filing the cross objections out of time. The time is 30 days from receipt of the memo of Appeal from the Revenue. The Appellant herein also contended that even otherwise they are....

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....urisdiction. The stage at which the issue can be raised and the nature of the enquiry will be limited to the issue whether the lack of jurisdiction is latent or patent. 5. In the instant case, however, we find that Rules specifically provide that it is open to the Appellant in respect of a ground which had been held against him to support the order on any of the grounds decided against him. If t....