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2019 (9) TMI 917 - AT - Income TaxCondonation of delay for filing Rectification u/s 254 - HELD THAT:- We find that u/s 254(2) of the Act, the M.A has to be filed within six months from the end of the month in which the Tribunal has passed the order. The Revenue has filed this M.A almost after 12 months from the date of passing of the order. This Tribunal, in the case of ACIT vs. Gayathri Infra Ventures Ltd [2018 (7) TMI 1917 - ITAT HYDERABAD] has held that the Tribunal does not have the power to condone the delay in filing of the M.A and that the M.A filed beyond the period of six months cannot be entertained 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. Respectfully following the same, the Miscellaneous Application filed by the Revenue is dismissed.
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