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2019 (9) TMI 93 - AT - Income TaxCondonation of delay for filing of the Miscellaneous Application - Miscellaneous Application filed belatedly due to late response from the DRP - barred by limitation provided under section 254(2) - HELD THAT:- In view of the facts and circumstances of the case when the miscellaneous application is barred by limitation and following the earlier order of this Tribunal in case of ITO vs. Shri Ram Ratan Modi [2018 (2) TMI 589 - ITAT JAIPUR] we dismissed the miscellaneous application as not maintainable being barred by limitation. Accordingly, when there is no provision of condonation of delay for filing of the Miscellaneous Application, then the Miscellaneous Application filed belatedly is not maintainable being barred by limitation provided under section 254(2) of the Act and accordingly, the same is dismissed. Miscellaneous Application of the Revenue is dismissed.
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