The Hon’ble Tribunal held that the Cross Objection filed by the Department was delayed by more that 2 years for which neither condonation of delay application filed nor any reason was explained by the Revenue. Thus, the appeal was barred by limitation. (AY.2014-15, 2015-16).
Play Games 24×7 P. Ltd. v Dy. CIT (2023)101 ITR 241 (Mum) (Trib)
S. 253 : Appellate Tribunal-Delay in filing appeal-No condonation of delay application-No reasons explained by the department-Appeal barred by limitation.[S. 254(1)]