The Tribunal held that explanation of the assessee for delay of 138 days for filing the cross objection stating that due to oversight which resulted in the fling the cross objection was held to be not sufficient cause , hence the cross objection was dismissed . ( AY.2011-12)
ACIT v. Progressive Constructions Ltd ( 2018) 161 DTR 289 /63 ITR 516/191 TTJ 549( SB) ( Hyd) (Trib)
S. 254(1): Appellate Tribunal- Cross objection- Delay of 138 days- Delay due to oversight was held to be not sufficient cause -Delay was not condoned[ S. 253 ]