ITAT cannot condone delay in Filing Miscellaneous Applications

Daryapur Shetkari Sahakari Ginning & Pressing Factory Ltd. Vs ACIT (ITAT Nagpur)

Power to condone the delay with the Tribunal can only be exercised if it is specifically provided in the Statute itself. As we have already examined so far as Income-tax Act is concerned and in respect of Tribunal it is with regard to appeals and cross‑objections only, such power is given if the Tribunal is satisfied about the sufficiency of reasons about such delay as enshrined in clause (5) of section 253 of the Act. But so far as sectio

Please become a Premium member. If you are already a Premium member, login here to access the full content.