ORDER

PER A.D.JAIN, VICE PRESIDENT

This is Department’s appeal and assessee's Cross Objections for assessment year 2014-15.

2. The Cross Objection is time barred by 113 days. In the application for condonation of delay, accompanied by the affidavit of Shri Nav Rattan Munjal, Director, it has been stated that the assessee had received the intimation of appeal filed by the revenue containing Form 36 and Grounds of Appeal on 16^th September, 2023. However, the office staff who had received those documents forgot to hand them over to the Accounts-cum-Tax department of the assessee company due to which no further action was taken in respect of those documents received by the assessee.When the notice of hearing of appeal was received by the assessee on 23.01.2024 from ITAT Bench in respect of schedule of hearing on 22.02.2024, the same was forwarded to the Tax Counsel. The tax counsel enquired for the status of Form 36 and Grounds of appeal filed by the revenue. Then the assessee cross checked from the office and office staff who had received the documents intimated that the documents were received by him but he forgot to hand over the same to the concerned person; then those documents were