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2022 (9) TMI 1415 - ITAT INDORERectification Application - condonation of delay in preferring Miscellaneous Application - HELD THAT:- It appears from the records that initially during the proceeding of quantum appeal before us on a number of occasions the matter was fixed for hearing but none appeared on behalf of the assessee. Under that circumstance, having no alternative, the Co-ordinate Bench has been pleased to dismiss the appeal with a firm belief that the assessee is not interested in pursuing the appeal. Hence, the instant application before us. We would like to mention that there is no provision of condonation of delay in preferring Miscellaneous Application before us. Hence, we find that the Miscellaneous Application is not maintainable and, thus, dismissed.
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