9911796707
TMI Blog2022 (9) TMI 1417X X X X Extracts X X X X X X X X Extracts X X X X ..... the month in which the order was passed by the Tribunal under section 254(1) Tribunal had passed the order under section 254(1) of the Act on 24.01.2018 meaning thereby any Misc. application filed under section 254(2) of the Act with a view to rectify any mistake apparent from record is to be disposed of at any time within 6 months from the end of the month in which the order was passed i.e. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. Decided against assessee. - Misc. App. No. 606/Del/2018, 607/Del/2018, I.T.A Nos. 5602 & 5603/Del/2016 - - - Dated:- 7-9-2022 - SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER For the Assessee : Shri Vishal Chander Gupta, C.A. For the Department : Shri Sanjay Kumar, Sr. D. R.; ORDER PER C. N. PRASAD, J.M. 1. These Mi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . We have heard the rival submissions and perused the records before us. From the record placed before us it is noticed that these Misc. applications were filed on 24.09.2018. The provisions of sub section (2) of section 254 stipulates the time limit for disposal of Misc. application filed at any time within 6 months from the end of the month in which the order was passed by the Tribunal under sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ute provides for condonation of delay in filing Misc. applications before the Tribunal under section 254(2) of the Act . Condonation of delay in filing Misc. applications by the Tribunal is beyond the powers of the Tribunal in the absence of any specific provision in the statute. In the circumstances the Misc. applications filed by the assessee are liable to be rejected. 5. In the result, the M ..... X X X X Extracts X X X X X X X X Extracts X X X X
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