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2021 (2) TMI 996 - AT - Income TaxRectification of mistake u/s 254 - period of limitation - HELD THAT:- The captioned Miscellaneous Application was filed on 24/07/2020, which is clearly beyond the due date as prescribed u/s 254(2) of the Act. The Registry has pointed out the above defect mentioning that this MA is filed beyond the time limit prescribed u/s 254(2) of the I.T. Act, 1961 and therefore, the MA is not maintainable. Departmental Representative submitted that the Revenue would like to get the instructions from the A.O for filing of a petition for condonation of delay. However, in the case of Gayatri Infra Ventures Ltd [2018 (7) TMI 1917 - ITAT HYDERABAD] the Coordinate Bench of the Tribunal has held that the delay in filing the Miscellaneous Application cannot be condoned.
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