If the appeal is filed against the order of the Commissioner of Income-tax (Appeals) before the Hon’ble Income tax Appellate Tribunal by the aggrieved party whether the department (Income tax Officer) or the tax payer. Notice of Intimation is sent by the Hon’ble Income tax Appellate Tribunal to the Other party and such other party within 30 days of receipt of notice can file memorandum of cross objection in Form 36A physically.

Such memorandum of cross objections can be filed even if no appeal is filed by the tax payer or the Income tax officer i.e. the Cross objections can be filed in support of the order passed by the Commissioner of Income-tax (Appeals). On filing, a Cross objections assumes the character of an appeal and such memorandum shall be disposed of by the Appellate Tribunal as if it were an appeal presented before him and all the rules of appeal, so far as may be, shall apply to such cross objections.