https://www.taxtmi.com/caselaws?id=119348 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of the appeal, the Tribunal acknowledged the valid reasons for the delay, including communication issues due to outdated address details.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. en-us Wed, 18 Jul 2007 00:00:00 +0530 Tue, 10 Jul 2012 15:45:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119348 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of the appeal, the Tribunal acknowledged the valid reasons for the delay, including communication issues due to outdated address details.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. Case-Laws Income Tax Wed, 18 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119348