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2019 (1) TMI 1596 - AT - Income TaxCondonation of delay - delay in filing the M.P of Rectification u/s 254 - reasonable cause for non appearance on the date of hearing - HELD THAT:- In this case, this was not the issue before N.S. MOHAN VERSUS THE INCOME TAX APPELLATE TRIBUNAL, THE COMMISSIONER OF INCOME TAX AUTHORITY [2018 (5) TMI 1099 - MADRAS HIGH COURT] that whether the tribunal can recall an exparte order of the tribunal under Rule 24 in a case where the M. P. filed by the assessee is time barred. From the above paras reproduced from this judgement of Hon’ble Madras High Court, it is seen that this judgement is not in relation to the M.P. dismissed by the Tribunal for filing it beyond the limitation period. In this case, the Writ Petition was filed by the assessee against an ex-parte Tribunal order and the said exparte Tribunal order was set aside by Hon’ble Madras High Court and the matter was restored back to the Tribunal for a fresh decision. Hence this judgement is also not rendering any help to assessee in the facts of the present case. None of the four judgements cited by assessee is rendering any help to assessee in the present case. In fact as per the judgement of Hon'ble Karnataka High Court, the issue is covered against the assessee because in this case, it was held by Hon'ble Karnataka High Court that the Tribunal cannot go beyond the provisions of section 254(2) and condone the delay in filing the M.P. Hence by respectfully following this judgement of Hon'ble Karnataka High Court, we hold that the present M.P. filed by the assessee is time barred and the same is not admissible. Even Non finalization of counsel and non filing of paper book cannot be considered as a reasonable cause for non appearance on the date of hearing. - the M.P. filed by the assessee is dismissed.
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