TMI Blog2009 (2) TMI 892X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER P.C.: The assessee had approached this Court on various questions as formulated in para.1 of the appeal memo. 2. After hearing the learned Counsel for some time and more so, considering Rule 27 of the Appellate Tribunal Rules, 1961 we indicated to the Counsel that even if the order pertaining to Cross Objection is rejected, yet the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vanced on behalf of the assessee. However, on merits held in favour of the assessee. 3. Revenue aggrieved by the order preferred an appeal before the I.T.A.T. The Appellant assessee filed Cross Objections nearly after two years. The learned Tribunal was pleased to hold that no sufficient cause has been shown for filing the cross objections out of time. The time is 30 days from rece ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... risdiction cannot assume jurisdiction by consent of parties or because the parties inititally did not raise the issue of jurisdiction. The stage at which the issue can be raised and the nature of the enquiry will be limited to the issue whether the lack of jurisdiction is latent or patent. 5. In the instant case, however, we find that Rules specifically provide that it is open to t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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