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Assessee is entitled to defend CIT(A)’s order before ITAT on all grounds though no cross objections were filed: HC

May 19, 2020[2020] 116 701 (Delhi)

INCOME TAX : Where assessee succeeded before CIT(A) in ultimate analysis and was, thus, not an aggrieved party, in Revenue's appeal, ITAT committed a mistake by not permitting assessee (respondent before it) to support final order of CIT(A) by assailing findings of CIT(A) on issues that had been decided against him

• Rule 27 embodies a fundamental principal that a Respondent who may not have been aggrieved by the final order of the Lower Authority or the Court, and therefore, has not filed an appeal against the same, is entitled to defend such an order before the Appellate forum on all grounds, including the ground which has been held against him by the Lower Authority, though the final order is in its favour.
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