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2022 (9) TMI 1417 - ITAT DELHIRectification of mistake u/s 254 - time limit for disposal of Misc. application - Period of limitation - HELD THAT:- The provisions of sub section (2) of section 254 stipulates the time limit for disposal of Misc. application filed at any time within 6 months from the end of the month in which the order was passed by the Tribunal under section 254(1) Tribunal had passed the order under section 254(1) of the Act on 24.01.2018 meaning thereby any Misc. application filed under section 254(2) of the Act with a view to rectify any mistake apparent from record is to be disposed of at any time within 6 months from the end of the month in which the order was passed i.e. before 31.07.2018. In the case of the assessee the Misc. applications were filed on 24th September, 2018 which is beyond the period of 6 months for disposal of the Misc. applications set out in the provisions of section 254(2) meaning thereby the Misc. applications should have been filed before 31st July, 2018. The assessee filed petition requesting for condonation of delay in filing Misc. applications. Nowhere in the statute provides for condonation of delay in filing Misc. applications before the Tribunal under section 254(2) of the Act . Condonation of delay in filing Misc. applications by the Tribunal is beyond the powers of the Tribunal in the absence of any specific provision in the statute. In the circumstances the Misc. applications filed by the assessee are liable to be rejected. Decided against assessee.
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