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2019 (4) TMI 853 - ITAT HYDERABADCondonation of delay in filing of the Miscellaneous Application u/s 254(2) - M.A. is filed by the revenue beyond the due date as prescribed u/s 254(2) of the Act i.e. within six months from the date of the order - HELD THAT:- In view of order in the case of ACIT vs. Gayathri Infra Ventures Ltd [2018 (7) TMI 1917 - ITAT HYDERABAD], this M.A. is not maintainable. The Hon'ble Karnataka High Court in the case of Shri Muni Naga Reddy Vs. ACIT [2018 (8) TMI 1261 - KARNATAKA HIGH COURT] also has held that the Tribunal cannot condone the delay in filing of the Miscellaneous Application u/s 254(2) of the Act. - Miscellaneous Application filed by the Revenue is dismissed.
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