2018 (9) TMI 1855

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..... belated petition filed by the assessee beyond the period of six months cannot be entertained. Hence, the same is dismissed. - M.P. No.390/Chny/2017 (in I.T.A. No.1450/Mds/2016) - - - Dated:- 7-9-2018 - SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER For the Petitioner : Shri G. Reddi Prakash, CA For the Respondent : Shri B. Sagadeva .....

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..... d the period of six months, according to the Ld. D.R., the Miscellaneous Petition filed by the assessee is not maintainable. 3. We heard Shri G. Reddi Prakash, the Ld. representative for the assessee also. Admittedly, the Miscellaneous Petition was filed beyond the period of six months. There is no provision for condonation of delay in filing the petition, therefore, the belated petition .....

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