INCOME TAX ACT, 1961

Section 254

Appeal (Tribunal) - Rectification under section 254(2) - Period of limitation - Delay in filing of miscellaneous petition

This miscellaneous application was filed by assessee against order passed by Tribunal. Application was filed beyond the prescribed period of limitation of six months from the end of the month in which order was passed by ITAT, as is stipulated/prescribed under section 254(2). It was assessee, who was consistently seeking adjournment with respect to this MA on all the earlier occasions when this miscellaneous application came up for hearing before the Bench. Assessee vehemently argued that delay in filing this miscellaneous application may be condoned in the interest of justice, and this MA should be decided on merits of the application, instead of shutting the door of justice at threshold on ground of limitation. Department held that there is no power available with Tribunal to condone the delay beyond the time stipulated under section 254(2). Held: Tribunal has power to condone the delay in filing of the appeal /memorandum of cross-objection, but however, Parliament, in its wisdom, has not provided any powers to tribunal to condone delay in miscellaneous petition for rectification of mistake beyond the time prescribed under section 254(2). Thus, Parliament is fully aware that the Tribunal has powers to condone delay while dealing with appeals or memorandum of cross-objection as is provided under section 253(5) but it chose not to grant powers to tribunal to condone delay in Miscellaneous application filed under section 254(2) for rectification of any mistake which is apparent from record. Thus, there are no power vested with Tribunal to condone delay in filing of miscellaneous petition under section 254(2). Hence, miscellaneous application filed by assessee was barred by limitation.

REFERRED :

FAVOUR : Against the assessee.

A.Y. :

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