Format of Form No. 36A to file Miscellaneous Application or Cross Objection with ITAT Income Tax Appellate Tribunal
Miscellaneous Application for Cross Objection or against error in ITAT order or for stay of Xparte order due to non appearance with sufficient reason can be filed with the Income Tax Appellate Tribunal (ITAT) in form No. 36A.
FORM NO. 36A
[See rule 47(2)]
Form of memorandum of cross objections to the Appellate Tribunal
IN THE INCOME TAX APPELLATE TRIBUNAL
+Cross-objection No. ...... of ....... 20..... -20........
++In Appeal No of
* GROUND OF CROSS-OBJECTIONS
1. The memorandum of cross-objections must be in triplicate.
2. The memorandum of cross-objections should be written in English or, if the memorandum is filed in a Bench located in any such State as is for the time being notified by the President of the Appellate Tribunal for the purposes of rule 5A of the Income-tax (Appellate Tribunal) Rules, 1963, then, at the option of the respondent, in Hindi, and should set forth, concisely and under distinct heads, the cross-objections without any argument or narrative and such objections should be numbered consecutively.
3. + The number and year of memorandum of cross-objections will be filled in, in the office of the Appellate Tribunal.
4. ++ The number and year of appeal as allotted by the office of the Tribunal and appearing in the notice of appeal received by the respondent is to be filled in here by the respondent.
5. * If the space provided is found insufficient, separate enclosures may be used for the purpose.
1. Memorandum of cross-objections is to be filed by the assessee or the A. O within thirty days of the receipt of the notice from the Tribunal intimating that an appeal against the order of the Commissioner (Appeals) has been filed.
2. Where the memorandum of cross-objections is made by the assessee, the memorandum of cross objections, the grounds of objections and the form of verification appended thereto, should be signed by the person who is competent to sign the return of income as per section 140 of the Income-tax Act, 1961.
3. The notes provided below the form are required to be followed while preparing the memorandum of cross-objections to the Appellate Tribunal.
4. No fee is required to be paid for filling the memorandum of cross-objections.