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2016 (9) TMI 1479 - ITAT INDOREDelay in filling of Miscellaneous application u/s 254(2) - assessee could not attend on the date of hearing because his mother was not well - miscellaneous application is filed after 4 years and 78 days - Held that:- As gone through the record filed along with the miscellaneous application assessee has not filed any medical certificate in support of his claim that his mother was ill. The assessee has not filed any documentary evidence to show that he has made any attempt to file the miscellaneous application before the Tribunal. As per the Limitation Act, the assessee is obliged to explain each and every day’s delay in filing the miscellaneous application before the Tribunal. So many times that it is the duty of the assessee to explain each and every day’s delay in filing the miscellaneous application. Here in the instant case, there is a delay of more than 4 years and the assessee has utterly failed to explain the same on day to day basis. We are, therefore, of the considered opinion that the Tribunal has no jurisdiction to entertain this application. We further find that under the guise of this miscellaneous application, the assessee wants the Tribunal to review its order which is not permitted under the law - No merit in this miscellaneous application filed by the assessee and dismiss the same. - Decided against assessee.
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