Power of Registrar to condone delay in filing appeal before ITAT

[CA.BHUPENDRASHAH]

S. 253(5) r.w.s. 252(1): The Registrar of the Tribunal has no jurisdiction to consider and decide on applications for condonation of delay. Only the Court/ Tribunal have the power. The order passed by the Registrar is ultra vires his power and non est in law. He should desist from passing such orders In Re Hiten Ramanlal Mahimtura (ITAT Mumbai)