See clause 93(I) of Finance Bill, 2013

In section 86, sub-section (5), it is proposed to insert the expression "sub-section (1) or" appropriately.

Therefore, in case of assessee appeal also, appellate tribunal can admit an appeal or permit the filing of memorandum of cross objections after the expiry of the relevant period.

Belated filing of memorandum of cross objection: tribunal discretion to admit late cross-objections extended to assessee appeals. Belated filing of a memorandum of cross objection is permitted where a statutory amendment extends the appellate tribunal's power to admit or permit late cross-objection filings after the prescribed period, explicitly broadening that discretionary jurisdiction to include appeals filed by the assessee.