Allowing the petition the Court held, dismissal of the appeal for non prosecution has resulted in failure of justice accordingly the order requires to be rectified. Court condoned the delay of 497 days in filing the miscellaneous application, though the Tribunal has no power to condone the delay beyond six months. Cost of Rs. 5000 is imposed on the assessee. Order of Tribunal is set aside and restored to the file of the Tribunal. Followed Practice Strategic Communications India (P) Ltd v. CST ILR 2016 Kar 4493. (AY. 2011-12)
Karuturi Global Ltd. v. Dy.CIT (2019) 310 CTR 146 / 181 DTR 14 (Karn.)(HC)
S. 254(2) : Appellate Tribunal-Rectification of mistake apparent from the record–Duties-Dismissal of the appeal for non prosecution has resulted in failure of justice–Order requires to be rectified – Delay of 497 days in filing the miscellaneous application was condoned, though the Tribunal has no power to condone the delay beyond six months–Cost of Rs. 5000 is imposed on the assessee. [S.254(1) Art, 226, 227]