delay in filing the cross objection is however condoned. 17. In the result, C.O.No.34/Del./2019 of the Assessee dismissed. ITA.No.528/Del./2016 – A.Y. 2012-2013 [M/s. K.E.I. Industries Ltd., New Delhi]. 18. This appeal by Assessee has been directed against the Order of the Ld. CIT(A)-5, Delhi, Dated 23.12.2015 for the A.Y. 2012-2013. 19. Learned Counsel