Where there was a delay of around eight years in filing a miscellaneous application before the Tribunal and the reason for the delay was mentioned to be the reason that the concerned officers of the assessee and its tax consultants had retired/changed, the Tribunal was right in concluding that the same was not a sufficient reason to entertain the appeal and condone the delay. Accordingly, dismissal of the miscellaneous application by the Tribunal was correct and does not call for interference. (AY. 2007-08)
South Eastern Coalfields Ltd. v. PCIT (2022) 440 ITR 568 (Chhattisgarh) (HC)
S. 254(2): Appellate Tribunal-Rectification of mistake apparent from the record – Delay of 1924 days ( Eight years) -Condonation of delay was dismissed . [. 260A ]