2023 (1) TMI 1407 - AT - Income Tax

Delay in filling rectification application - delay of 319 days - this miscellaneous application is regarding non-discussion of additional ground taken by the assessee - HELD THAT - There is a delay of 319 days in filing both these miscellaneous applications and as per the amendment to section 254(2) in respect of mistakes to be rectified by the Tribunal the limitation period is up to six months only and the Tribunal does not have power to entertain the miscellaneous application filed beyond the said time limit. Therefore, the present Miscellaneous Applications are time barred and hence dismissed.

Summary

The Appellate Tribunal ITAT Ahmedabad dismissed two Miscellaneous Applications filed by the assessees due to a delay of 319 days in filing them, which exceeded the six-month limitation period set by section 254(2) for rectifying mistakes. The Tribunal ruled that it does not have the power to entertain applications filed beyond the time limit. The order was pronounced on 11/01/2023.