How to draft the grounds of appeal or cross objection?
Ans. As per Rule 8 of the Rules, the grounds of appeal should be concise and under different heads. Grounds of appeal should not be argumentative or narrative. Such grounds should be numbered consecutively. Grounds should be drafted very carefully, the point in dispute be highlighted. It is desirable to challenge findings of facts which are contrary to the material on record or are objected to. On receipt of defect memo, grounds originally filed can be substituted. If ground is not comprehensive, the Respondent/Tribunal may object at the final hearing and may not allow to raise additional ground. If ground is exhaustive and framed in general words – all aspects can be argued. See CIT vs. Scindia Steam Navigation Co. Ltd. (1961) 42 ITR 589 (SC); CIT vs. Birad Kanwarji (HH) (1979) 119 ITR 96 (Raj.). The statement of facts should be filed before the Commissioner of Income-tax (A). It is very vital for assessees to present the statement of facts in such a manner so as to bring out clearly
