Power of Registrar to condone delay in filing appeal before ITAT

Author Topic: Power of Registrar to condone delay in filing appeal before ITAT  (Read 212 times)

CA.BHUPENDRASHAH

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S. 253(5) r.w.s. 252(1): The Registrar of the Tribunal has no jurisdiction to consider and decide on applications for condonation of delay. Only the Court/ Tribunal have the power. The order passed by the Registrar is ultra vires his power and non est in law. He should desist from passing such orders                                                                                                                         
In Re Hiten Ramanlal Mahimtura (ITAT Mumbai)