In the result the appeal of the revenue in ITA no
delay\nof 2 days in filling this cross objection is condoned.\n\n4\nITA No. 360/JPR/2025 & CO No. 19/JPR/2025\nBharat Spun Pipe and Construction Co., Jaipur.\n\n5. The brief fact as culled out from the records is that the assessee, M/s\nBharat Spun Pipe and Construction Company, is a firm assessed as such,\nand filed its return of income