2011 (11) TMI 711

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..... Cross Objections are time barred by 1140 days. The assessee in all the Cross Objections mentioned 08th April, 2008 as the date of receipt of notice of appeal filed by the department. However, the Cross Objections are filed in the office of the Tribunal on 22-06-2011. According to the assessee the Cross Objections are time barred by 1170 days. 2. The assessee in the affidavit of Shri Mahendra A. .....

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..... d precaution filed the Cross Objections. The learned DR submitted that the points raised in the Cross Objections are decided against the assessee by the learned CIT(A) and submitted that the above reason would not disclose any sufficient cause for filing the Cross Objections belatedly. The learned DR submitted that the apprehension of the assessee is misplaced in moving the Cross Objections; there .....

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..... such no sufficient cause is disclosed in the affidavit of the assessee for explaining the delay in filing the Cross Objections. The Cross Objections of the assessee are accordingly dismissed as withdrawn with liberty to the assessee to argue the same points at the time of disposal of the departmental appeals. 5. In the result, all the Cross Objections of the assessee are dismissed as withdrawn. .....

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