Tribunal Allows Delayed Cross-objections Filing for Notified Person under Special Court Act

The Tribunal allowed the condonation of delay in filing cross-objections by the assessee, a notified person under the Special Court (TORTS) Act, for the assessment year 1992-93. Despite objections raised by the revenue regarding the late filing, citing the assessee's prior knowledge of the appeal, the Tribunal acknowledged the valid reasons for the delay, including communication issues due to outdated address details. The Tribunal admitted the cross-objections for hearing, along with the departmental appeal, scheduling both appeals for a joint hearing on a specified date, finding merit in the application filed by the wife and legal heir of the deceased assessee.

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Issues involved:
Late filing of cross-objections by the assessee, Condonation of delay in presenting cross-objections before the Tribunal.

Late filing of cross-objections:
The revenue appealed against the order of CIT(A) u/s 144 of the Income-tax Act for assessment year 1992-93. The assessee, a notified person under the Special Court (TORTS) Act, filed cross-objections after a delay, claiming no default and seeking condonation of delay. The wife and legal heir of the deceased assessee filed the cross-objection. The revenue raised objections against the late filing, citing the assessee's knowledge of the appeal since 2004. The address on the memo of appeal was outdated, leading to issues in communication. The assessee explained that they were not in possession of the property mentioned in the old address, causing a delay in receiving the appeal notice. The wife of the assessee filed the cross-objections upon receiving the appeal details during the hearing of other appeals. The Tribunal noted discrepancies in the revenue's claims regarding the awareness of the appeal by the assessee.

Condonation of delay:
The assessee petitioned for condonation of delay, citing reasons for the delay in filing the cross-objections. The Tribunal considered the circumstances, including delays in other group cases, and admitted the cross-objections for hearing along with the departmental appeal. The Tribunal found merit in the application of the wife of the assessee and scheduled both appeals for hearing on a specified date. The Tribunal concluded that the cross-objections were filed in time and should be listed for a joint hearing with the departmental appeal.

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