ITAT has no power to condone delay in filing rectification petition u/s. 254(2)

IN THE ITAT AHMEDABAD BENCH ‘A’ Agni Briquette (P.) Ltd. V/s. Assistant Commissioner of Income-tax, Circle-2 MA NOS. 72 AND 73 (AHD.) OF 2012 IT APPEAL NOS. 497 AND 498 (AHD.) OF 2003 [ASSESSMENT YEAR 1997-98] JUNE 15, 2012   ORDER Mukul Kr. Shrawat, Judicial Member – These two miscellaneous petitions have been filed on 4.4.2012 pertaining to Assessment Year 1997-98 arising from a consolidated order of the Tribunal; as mentioned in the nomenclature hereinabove; dated 23/02/2007. The referred two appeals have been filed against the orders of Learned CIT(...