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2013 (5) TMI 218 - AT - Income TaxMiscellaneous Application filed after the expiry of four years - Maintainability on ground of limitation - Held that:- The limitation for filing of application under order (9) Rule (9) of CPC for setting aside the exparte order is 30 days. The assessee has neither filed any application for condonation of delay nor explained the cause of such inordinate delay of more than 4 years. In the affidavit, the assessee has not explained the cause and period of delay in filing the present Miscellaneous Application. Further, this is not a case of non receipt of the impugned order or having no knowledge about the impugned exparte order. As it is clear from the averments made in the application as well as in the affidavits that the applicant came to know about the exparte order on 4.12.2007 itself and thereafter also in receipt of the impugned order. In these facts and circumstances, the assessee has not made out any case to show any good reason much less a sufficient reason for the delay of more than 4 years. Miscellaneous Application filed by the assessee is barred by limitation and consequently, dismissed.
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