28 August 2011
The same is to be filed with the Appellate Tribunal by the respondent with in 30 days of the receipt of the notice from the Tribunal intimating that an appeal against the order of the CIT (Appeals) has been filed by the assessee or the assessing Officer. It will be treated as a regular appeal by the Appellate Tribunal thereby get an opportunity to present the case before the said tribunal. If not filed the appellate Tribunal will decide the appeal on merits with out giving an opportunity of being heard.
28 August 2011
Thank you, will the same form suffice for the HC and SC or are they covered by some other law..
Also dear Mr B.Chackrapani Warrier, i wish to improve my skills in the manner of preparing the grounds of apppeal, memorandum etc. can you suggest a way.. any book in your knowledge or some other method.. thank you.
30 August 2011
Thank you, will the same form suffice for the HC and SC or are they covered by some other law..
i wish to improve my skills in the manner of preparing the grounds of apppeal, memorandum etc. can you suggest a way.. any book in your knowledge or some other method.. thank you.
03 August 2024
Filing a **Memorandum of Cross Objections** is an important procedural step in appellate litigation, particularly when a party wishes to challenge parts of an order or judgment that were not initially addressed in their own appeal. Here's a detailed explanation:
### **Utility of Filing the Memorandum of Cross Objections (Form 36A)**
1. **Purpose:** - **Counter-Claims:** It allows a respondent (or cross-appellant) to raise objections or challenge parts of the decision that are unfavorable to them, even if they have not filed an appeal themselves. - **Expansion of Issues:** It helps in addressing issues or grounds that were not raised in the original appeal but are crucial for the correct adjudication of the case.
2. **Context:** - **In the Appellate Procedure:** When an appeal is filed against a decision of a lower court or tribunal, the respondent can file a Memorandum of Cross Objections to contest parts of the decision that went against their interests, thus bringing those issues to the appellate authority’s attention.
3. **Implications of Filing or Not Filing:** - **If Filed:** It ensures that the respondent’s grievances are considered alongside the original appeal. It can result in a more comprehensive review of the decision, and the appellate court can address all relevant issues. - **If Not Filed:** The respondent may lose the opportunity to contest unfavorable parts of the decision or to challenge aspects not covered by the original appeal. The issues not raised may not be reviewed or corrected by the appellate court.
### **Procedure and Forms**
- **Form 36A:** This form is typically used for filing a Memorandum of Cross Objections. It is required to be filed within a stipulated time frame after the appeal is filed. - **High Court and Supreme Court:** While Form 36A is applicable under the Income Tax Act for cross objections in tax matters, the procedural requirements in High Court and Supreme Court appeals might differ. Each court has its own rules and forms for filing cross objections or counter-claims. It's important to refer to the specific procedural rules of the respective court.
### **Preparation of Grounds of Appeal and Memorandum**
1. **Preparation Tips:** - **Clarity:** Clearly state the grounds of appeal or objections. Each ground should be concise and supported by facts and legal principles. - **Evidence:** Ensure that all relevant evidence and documents are included to substantiate your claims or objections. - **Legal Framework:** Reference applicable laws, case laws, and legal precedents that support your case.
2. **Books and Resources:** - **Books on Appellate Procedure:** Books like "The Law of Appeals" by J. P. Bhatnagar or "Civil Appeals and Cross Objections" by M.C. Bhandari provide detailed guidance on drafting appeals and memorandums. - **Legal Practice Guides:** Practice guides and handbooks on legal drafting and appellate practice can be valuable resources. For example, "Legal Drafting" by J. M. K. Dey and "Law of Civil Appeals" by C. K. Takwani offer practical insights. - **Online Resources:** Websites like the Indian Judiciary's official portal and legal databases often provide guidelines, templates, and case law summaries.
3. **Practical Steps:** - **Consult Legal Experts:** Seek advice from experienced practitioners or mentors who can guide you on drafting appeals and memorandums. - **Practice Drafting:** Regular practice in drafting and reviewing appeals can improve your skills. Consider participating in mock trials or legal writing workshops. - **Continuing Legal Education:** Engage in workshops, seminars, and courses focused on appellate practice and legal drafting.
By understanding the purpose of the Memorandum of Cross Objections, adhering to procedural requirements, and continuously improving your drafting skills, you can effectively present and contest issues in appellate proceedings.
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