The ITAT dismissed the petitioner’s appeal on 21 September 2021, and the order was communicated on 17 November 2021. Under Section 254(2), the limitation period for filing a Miscellaneous Application (MA) expired on 31 May 2022. The petitioner, however, filed the MA on 26 August 2022, resulting in a three-month delay. The ITAT dismissed the MA on 03 November 2023, holding that it lacked jurisdiction to condone the delay. The petitioner challenged the ITAT’s decision by filing  a writ petition and contended that there was no delay, relying on the Supreme Court’s order dated 10 January 2022 in WP(C) No. 3 of 2020, which extended the limitation during the COVID period. Alternatively, the petitioner sought condonation of delay. The Revenue countered that the Supreme Court’s order did not apply, as the limitation expired on 31 May 2022, beyond the COVID extension period (15 March 2020 – 28 February 2022). Further, under Section 254(2), a rectification application must be filed within six months, and even the ITAT lacks jurisdiction to condone a delay beyond this period. The court held that the petitioner had not raised the contention regarding the Supreme Court order before the ITAT, bringing it up for the first time before the High Court. Even if considered, the argument would not benefit the petitioner, as the limitation expired on 31 May 2022, and the Supreme Court’s order did not extend time beyond 28 February 2022. Court held that the ITAT correctly held that Section 254(2) contains no provision allowing condonation of delay beyond six months, making sufficient cause irrelevant. Citing Karuturi Global Ltd. v. DCIT (2020) 116 Taxmann.com 924 (Karn)( HC)  and Ram Baburao Salve v. AO, (2024)  162 taxmann.com 354 (Bom)(HC)  the court  affirmed the order of the Tribunal and  dismissed the petition. [WP(L) No. 37437/2024, dt. 25.02.2025]