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TMI Blog2017 (4) TMI 1256X X X X Extracts X X X X X X X X Extracts X X X X ..... t from 01/06/2016. However, we find that no distinction has been made in this section between orders passed before 01/06/2016 and orders passed after 01/06/2016. The Tribunal has been given power to admit an appeal after the expiry of the relevant period, if it is satisfied that there was sufficient cause for not presenting it within that period as per Section 253(5). However, this Tribunal is not enshrined with such powers in respect of a miscellaneous petition filed u/s 254(2) of the Income Tax Act. The condonation of delay of these petitions is beyond jurisdiction - ROM application dismissed - decided against Revenue. - MA No. 103/Mum/2017 (A/o ITA No. 8247/Mum/11), 104/Mum/2017 (A/o ITA No. 8249/Mum/11), 105/Mum/2017 (A/o ITA No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in Section 254(2) vis- -vis date of rectification application filed by the Revenue, raised a preliminary legal objection that these applications, being time barring, could not be entertained particularly when the power of condonation was not provided under the statute. Reliance has been placed on the judgment of Bharat Petroleum Corporation Ltd. Vs ACIT [158 TTJ (Mumbai) 165 order dated 10/04/2013]. The revenue has contended that the application has been filed within a period of four years from the date of the order and hence, the applications were within time as per the earlier provisions. 4. We have heard the rival contentions and perused relevant material on record. Since, preliminary legal objections questions the very admissibil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n these miscellaneous petitions primarily because of the reason that the Statute does not authorize us to entertain any petition which has been filed u/s 254(2) at any time beyond a period of six months from the date of the order. The Tribunal has been given power to admit an appeal after the expiry of the relevant period, if it is satisfied that there was sufficient cause for not presenting it within that period as per Section 253(5). However, this Tribunal is not enshrined with such powers in respect of a miscellaneous petition filed u/s 254(2) of the Income Tax Act. If we are not given that power, then it is not expected from us to exercise such power which is not provided in the Act. The Tribunal, being creation of law, is bound by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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