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2021 (2) TMI 96 - AT - Income TaxMiscellaneous application maintainability as filed beyond the limitation period as provided u/s 254(2) - Tribunal power to condone the delay in filing the misc. application - HELD THAT - When the miscellaneous application is barred by limitation and following the earlier order of this Tribunal in case of ITO vs. Shri Ram Ratan Modi 2018 (2) TMI 589 - ITAT JAIPUR we dismissed the miscellaneous application as not maintainable being barred by limitation. Accordingly, where there is no provision for condonation of delay for filing of the miscellaneous application, then the miscellaneous application filed belatedly is not maintainable being barred by limitation provided under section 254(2) of the Act.
Issues Involved:
1. Whether the Tribunal has the power to condone the delay in filing a miscellaneous application under Section 254(2) of the Income Tax Act. 2. Whether the miscellaneous application filed by the assessee is maintainable given the time limitations prescribed under Section 254(2) of the Income Tax Act. Detailed Analysis: Issue 1: Tribunal's Power to Condon the Delay in Filing a Miscellaneous Application The Tribunal examined whether it has the power to condone the delay in filing a miscellaneous application under Section 254(2) of the Income Tax Act. The Tribunal noted that the limitation period for filing such an application was initially four years from the date of the order, but this was amended to six months effective from 01.06.2016. The Tribunal consistently held that it does not possess the jurisdiction to condone delays beyond this period. This position was reaffirmed by referencing prior cases such as Shri Vinod Kumar Singh vs. ITO and ITO vs. Shri Ram Ratan Modi, where it was established that the Tribunal lacks the power to condone delays in filing miscellaneous applications beyond the statutory period. Issue 2: Maintainability of the Miscellaneous Application Filed by the Assessee The Tribunal evaluated the maintainability of the miscellaneous application filed by the assessee on 01.12.2020 against an order passed on 20.07.2015. The Tribunal observed that the application was filed well beyond the permissible period under the amended provisions of Section 254(2). The Tribunal highlighted that the limitation period of six months from the date of the order is strictly adhered to, and there is no provision for condoning delays in such filings. The Tribunal cited the case of Bharat Petroleum Corpn. Ltd. v. ITAT, where it was held that the Tribunal could rectify an error apparent on the record but could not condone delays in filing such applications. The Tribunal also referenced the Bangalore Bench's decision in Smt. Padma K. Bhat vs. ACIT, emphasizing that the Tribunal has no discretion to condone delays beyond the statutory period. The Tribunal noted that the assessee had not provided any valid reasons for the delay and had acknowledged the receipt of the order within the stipulated time frame. Conclusion Given the absence of any provision allowing for the condonation of delays in filing miscellaneous applications under Section 254(2) of the Income Tax Act, the Tribunal concluded that the application filed by the assessee was not maintainable. Consequently, the miscellaneous application was dismissed as being barred by limitation. Order Pronounced The order was pronounced in the Open Court on 29/01/2021, dismissing the miscellaneous application filed by the assessee.
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