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| The Tax Publishers2020 TaxPub(DT) 3419 (Jp-Trib) INCOME TAX ACT, 1961
Section 254(2)
Since there is no provision in the Act for condonation of delay in filing of miscellaneous application, therefore, miscellaneous application filed belatedly was not maintainable being barred by limitation provided under section 254(2).
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Rectification under section 254(2) - Condonation of delay - Filing of miscellaneous application belatedly -
Assessee sought for condonation of delay in filing of miscellaneous application under section 254(2) belatedly.Held: As limitation period for filing of miscellaneous application under section 254(2) is provided in the Act itself and there is no provision for condonation of delay, therefore, Tribunal has no jurisdiction/power to condone delay in filing of miscellaneous application and, therefore, miscellaneous application filed belatedly was not maintainable.
Followed:Vinod Kumar Singh v. ITO M.A. No. 12/JP/2018.
REFERRED :
FAVOUR : Against the assessee.
A.Y. :
IN THE ITAT, JAIPUR BENCH
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