| COURT: | ITAT Mumbai |
| CORAM: | Amarjit Singh (JM), B. R. Baskaran (AM) |
| SECTION(S): | 252(1), 253(5) |
| GENRE: | Domestic Tax |
| CATCH WORDS: | Condonation of delay, Power Of Registrar, ultra vires |
| COUNSEL: | Ex-parte |
| DATE: | May 1, 2018 (Date of pronouncement) |
| DATE: | May 3, 2018 (Date of publication) |
| AY: | - |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| 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 | |
The power of condoning the delay is with the Court/Tribunal under the Limitation Act as well as u/s 253(5) r.w.s. 252(1) of the Income Tax Act. The petition of assessee has to be examined by the court/Tribunal after hearing both the parties and after considering the reasons, facts etc. Hence, the order passed by the Registrar is ultra virus beyond his power. hence his order is non-est in the eyes of the law. Henceforth the Registrar should desist from passing such orders and he should put up all petitions before the Bench.
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