S. 254(2) Tribunal cannot condone delay in filing MA but HC can

Muninaga Reddy Vs ACIT (Karnataka High Court) It is also not in dispute that the Tribunal proceeded to dismiss the misc. petition (MA) mainly on the ground that the Tribunal cannot condone the delay of more than six months in view of the provisions of Section 254(2) of the Act and proceeded to dismiss the application. It is also not in dispute that during the process, there was a delay of 11 months 17 days. After deducting the time stipulated under Section 254(2) of the Act about 4 months 10 days would be the delay. The appellant has explained the delay in filing the Misc. Petition. Though un...