Tribunal Registrar cannot consider and decide on applications for condonation of delay

In Re Hiten Ramanlal Mahimtura (ITAT Mumbai) Order passed by the Bench in ITA No. 6339/Mum/2017 in the case of Shri Hiten Ramanlal Mahimtura on 1st May, 2018 through order sheet. This appeal is barred by limitation by 21 days. While hearing the appeal, we observed that the Registrar has heard this preliminary issue of condoning the delay and passed order on 8.3.3018 condoning the delay. The power of condoning the delay is with the Court/Tribunal under the Limitation Act as well as u/s. 253(5) r.w.s. 252(1) of the Income Tax Act. The petition of assessee has to be examined by the court/Tribunal...