| Question And Answer | |
|---|---|
| Subject: | Whether the Tribunal can condone the delay of seven years in fling the miscellaneous application for restoration of appeal u/s 254 (2) of the Act ? |
| Category: | Income-Tax |
| Querist: | GOVIND AGRAWAL |
| Answered by: | Research Team |
| Tags: | condonation of delay, Miscellaneous application |
| Date: | July 6, 2021 |
Appeal by I.T.A.T was dismissed due to ‘Non-Prosecution’ on 13/07/2015 since no adjournment application was filed nor anyone on behalf of appellant appeared on 13/07/2015.
The Appellant is basically agriculturist . The advocate engaged for appeal before I.T.A.T had expired. Appellant came to know about Tribunal order recently.
If M.A. is filed with Affidavit explaining the above facts and application for condonation of delay, what is the possibilities of accepting the same, keeping in mind the delay of 7 years and particularly provision of Section 254(2) .
Kindly give case laws.
As per section 254 ( 2) the assessee or revenue can make an application for rectification at any time within six months from the end of the month in which the order was passed . Courts have taken the view that , six from the date of from date when assessee got knowledge of order . In Daryapur Shetkari Sahakari Ginning and Pressing Factory v. ACIT (2021) 277 Taxman 155/ 200 DTR 417/ 320 CTR 456 (Bom.)(HC) Bombay High court has condoned the delay of 3052 days in seeking restoration of appeal . The assessee may file miscellaneous application before the Appellate Tribunal with supporting affidavit and reasons for delay. The Tribunal may reject the application as they may not have the power to condone the delay, if the application is filed beyond six months from the receipt of the Order. However the High Court may entertain the writ petition by considering the substantial justice . The assessee may approach the tax consultant who can guide after studying the relevant appeal memo and merit of the case .