TMI Blog2012 (3) TMI 126X X X X Extracts X X X X X X X X Extracts X X X X ..... cellaneous Application filed by the assessee dismissed. - ITA Nos. 7470 to 7473/Mum/2007 - - - Dated:- 4-1-2012 - SHRI R S SYAL, SHRI VIJAY PAL RAO, JJ. Assessee by Sh Prakash V Mehta Revenue by Sh P C Maurya ORDER PER VIJAY PAL RAO, JM These Miscellaneous Applications filed by the assessee are directed against the composite order dated 31st March 2011 of the Tribunal for the AYs 1998-99, 1999-00, 2000-01 and 2002-03 respectively. 2 The appeals of the assessee were dismissed by the Tribunal vide impugned order as barred by limitation because the Tribunal was of the view that the assessee has failed to explain the reasonable cause for filing the appeals late by 670 days and thereby did not inclined to condon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issions, arguments as well as relevant material, then under the provisions of sec. 254(2), this Tribunal has no jurisdiction to review its own order. 5 Having heard the rival contentions and careful perusal of the relevant material, we find that the Tribunal while deciding the appeals of the assessee has decided the issue of condonation of delay in para 4 as under: 4. We have heard the rival submissions, perused the orders of the lower authorities and the materials available on record. It is pertinent to note that the learned CIT(A) had passed order on 20th February 2006, which, according to the endorsement on the appellate order, was received by the assessee company on 16th March 2006. The assessee-company filed petition before the CIT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion that there was no reasonable cause for filing the appeals late by 678 days and, therefore, we are not inclined to condone the delay. We, accordingly, dismiss the appeals as barred by limitation. 6 It is manifest from the impugned order of the Tribunal that all the contentions and the relevant records including the affidavit filed in support of the condonation of delay were taken into consideration. The Tribunal has given a finding that there was no reasonable cause for filing the appeals late by 670 days and accordingly declined to condone the delay. Once the finding has been given by the Tribunal on a particular issue after considering the relevant submissions and material, then, the Tribunal cannot review its own order by reapprecia ..... X X X X Extracts X X X X X X X X Extracts X X X X
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