9911796707
TMI Blog2023 (9) TMI 1480X X X X Extracts X X X X X X X X Extracts X X X X ..... f delay in filing cross objection - Tribunal while disposing its CO had dismissed the same for the reason that though the same was barred by limitation but no application seeking condonation of delay therein involved was filed by the assessee-cross objector - HELD THAT:- As stated by the Ld. AR, and rightly so, we find on a perusal of the record that the assessee company had along with its cross-o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... date of hearing of the cross-objection was pronounced in open court, therefore, issuance of a separate notice is being dispensed with. - SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER For the Assessee : Shri Praveen Jain, CA For the Revenue : Shri Satya Prakash Sharma, Sr. DR ORDER PER RAVISH SOOD, JM The present miscellaneous application filed by the assessee is dire ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f its cross objection suffers from a mistake which is apparent from record, therefore, the same may be rectified. 3. Shri Praveen Jain, Ld. Authorized Representative ( for short AR ) for the assessee at the very outset took us through the application filed by the assessee applicant. It was averred by the Ld. AR that as the assessee had along with its cross objection filed an application seeking co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by an affidavit . As the observation of the Tribunal while disposing off the aforesaid application that the cross-objection filed by the assessee company was not accompanied with any application seeking condonation of delay involved in filing of the same suffers from an inadvertent mistake and is found to be factually incorrect, therefore, the same as pointed out by the Ld. AR suffers from mista ..... X X X X Extracts X X X X X X X X Extracts X X X X
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