The Tribunal held that the reasons stated in the petition for condonation of delay were not sufficient for not filing the applications in due time. Even in the first round before the Tribunal, in the order pronounced on February 1, 2013 no one had appeared either in person or on behalf of the assessee and an ex parte order was passed by the Tribunal dismissing the case of the assessee for non-prosecution. In the case of miscellaneous applications under section 254(2) of the Act, there was no specific power or provision provided to the Tribunal for condonation of delay if the application was filed after the relevant period. The power to condone the delay with the Tribunal could only be exercised if it was specifically provided in the statute itself. Therefore, all the condonation of delay petitions were to be dismissed. Consequently, the miscellaneous applications became academic and were also to be dismissed. (AY. 2002-03 to 2004-05)