9911796707
TMI Blog2025 (2) TMI 1147X X X X Extracts X X X X X X X X Extracts X X X X ..... d. This is not what the order which the Petitioner relies upon says. Therefore, even though the plea based on the order of the Hon'ble Supreme Court was never raised by the Petitioner before the ITAT, still, upon consideration of the same, we find that the same would not assist the Petitioner in the facts of the present case. Insofar as the second contention is concerned, the issue of sufficient cause is not quite relevant. Section 254 of the IT Act does not contain any provision that enables the ITAT to condone a delay beyond 6 months. This is so held by the coordinate bench in Ram Baburao Salve [2024 (9) TMI 1127 - BOMBAY HIGH COURT] Given the above position, sufficient cause, if any, would be irrelevant. The ITAT has also not gone int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use was shown for the condonation of delay. 5. On the above grounds, Mr Hakani submitted that the impugned order may be set aside, delay, if any, condoned and directions be issued to the ITAT to decide Petitioner's Miscellaneous Application on merits. 6. Mr Akhileshwar Sharma, the learned counsel for the Respondents, submitted that the Hon'ble Supreme Court's order of 10 January 2022 did not apply in the present case because, according to the Petitioner, the limitation period expired on 31 May 2022 and not within the period 15 March 2020 and 28 February 2022. Therefore, he submitted that such a plea was correctly not even raised before the Tribunal and finds no reflection in the impugned order. 7. Mr Sharma submitted that in terms of Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 03 November 2023. This argument is sought to be raised for the first time before this Court. 12. Still, we have considered the above argument. Paragraph 5 (I) of the Hon'ble Supreme Court's order directs that the period from 15 March 2020 to 28 February 2022 shall stand excluded for the purpose of limitation as may be prescribed under any general or special laws in respect of all judicial or quasi-judicial proceedings. Paragraph 5 (II) clarifies that, consequently, the balance period of limitation remaining as on 03 October 2021, if any, shall become available with effect from 01 March 2022. 13. In the facts of the present case, the Petitioner cannot claim any benefit of the above direction. This is because, even according to the P ..... X X X X Extracts X X X X X X X X Extracts X X X X
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