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2021 (2) TMI 96 - AT - Income TaxMiscellaneous application maintainability as filed beyond the limitation period as provided u/s 254(2) - Tribunal power to condone the delay in filing the misc. application - HELD THAT:- 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, where there is no provision for 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.
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