2021 (7) TMI 1460

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..... 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 Ap .....

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..... this Miscellaneous Application has been filed by the assessee belatedly with a delay of 1279 days. In support of the said appeal, the ld. AR placed on record, affidavits of the assessee duly notarised together with the affidavit of his Accountant Mrs. Usha Singh, both dated 08/02/2021. In the affidavit of the assessee, it was stated that his Accountant Mrs. Usha Singh had mixed up the Tribunal or .....

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..... t for condonation of delay. 2.2. At the outset, 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 Ap .....

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