2017 (10) TMI 1575 - AT - Income Tax

Condonation of delay in filing the Miscellaneous Petition for rectification - HELD THAT - Revenue has filed the Miscellaneous Petition beyond the period of six months provided under Section 254(2) of the Income-tax Act, 1961. There is no provision in the Income-tax Act to condone the delay in filing the Miscellaneous Petition for rectification. Hence, the petition filed by the Revenue is barred by limitation. Accordingly, the same is dismissed.

Summary

The Appellate Tribunal ITAT Chennai dismissed the Revenue's Miscellaneous Petition filed beyond the six-month period allowed under Section 254(2) of the Income-tax Act, 1961, as there is no provision to condone the delay. The petition was dismissed on 27th October, 2017.