Allowing the petition the Court held, dismissal of the appeal for non prosecution has resulted in failure of justice accordingly the \u00a0order 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\u00a0 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\u00a0 Tribunal. Followed Practice Strategic Communications India (P) Ltd v. CST ILR 2016 Kar 4493. (AY. 2011-12)\u00a0\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 254(2) : Appellate Tribunal-Rectification of mistake apparent from the record\u2013Duties-Dismissal of the appeal for non prosecution has resulted in failure of justice\u2013Order requires to be rectified \u2013 Delay of 497 days in filing the miscellaneous application was condoned, though the Tribunal has no power to condone the delay beyond six months\u2013Cost of Rs. 5000 is imposed on the assessee. [S.254(1) Art, 226, 227]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7427","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1VN","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7427","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=7427"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7427\/revisions"}],"predecessor-version":[{"id":7428,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7427\/revisions\/7428"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=7427"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=7427"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=7427"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}