2021 (7) TMI 1460 - AT - Income Tax

Belated filling of Miscellaneous Application with a delay of 1279 days - HELD THAT - We find that there is no provision in Section 254(2) of the Act conferring power on the Tribunal to condone the delay. All the cases relied upon by the ld. AR were rendered in the context of main appellate proceedings and not in the context of Miscellaneous Application proceedings. Hence, they cannot be made applicable to the present Miscellaneous Application pending before us. In the absence of any statutory provision in the Act for condonation of delay in filing of Miscellaneous Application, we are not inclined to condone the delay in filing of this Miscellaneous Application by the assessee.

Summary

The assessee filed a Miscellaneous Application to recall the Tribunal order passed in 2017 for A.Y. 2011-12, with a delay of 1279 days due to a mix-up by the accountant. The Tribunal declined to condone the delay, citing no provision in Section 254(2) of the Act for such condonation. The Miscellaneous Application was dismissed on 12/07/2021.