Detailed Explanation
How it works
Where the department appeals to the Tribunal, the assessee may file a cross-objection in Form 36A under Section 253(4). It carries no fee and is treated as an appeal in its own right, which means it survives even if the department later withdraws its appeal. The thirty-day period runs quietly while attention is on the department's appeal, and the right is frequently allowed to lapse.
Frequently asked questions
Does a cross-objection carry a fee?
No. No filing fee is payable on a cross-objection under Section 253(4).
What happens if the department withdraws its appeal?
The cross-objection survives and is decided on its own merits, because it is treated as an independent appeal.