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2018 (4) TMI 1699 - ITAT CHENNAIRectification u/s 254 - Condonation of delay denied - delay of 145 day - Petition states that Tribunal did not properly considered the delay condonation petition and made no mention about the treatment taken by the assessee in an Ayurvedhic dispensary at Kerala - HELD THAT:- The Tribunal did not condone the delay of 145 days in filing the appeal finding the reasons mentioned to be inadequate. The Tribunal has reproduced the affidavit filed by the assessee in full at para 3 of its order. Said affidavit speaks about the treatment undertaken by the assessee at Kottakkal, Kerala. Having reproduced the affidavit in the order itself, I cannot say that the treatment taken by the assessee at Kottakkal, Kerala was not in mind of this Tribunal while deciding not to condone the delay. Thus in the guise of a Miscellaneous Petition assessee is only seeking a review of the order of this Tribunal. This Tribunal has no power for review u/s.254(2) of the Act. Miscellaneous Petition stands dismissed.
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