2022 (9) TMI 1417 - AT - Income Tax

Tribunal dismisses late-filed applications, lacks authority to condone delay under section 254(2)

The Tribunal dismissed the Miscellaneous applications filed by the assessee as they were filed beyond the permissible time frame for disposal under ... Miscellaneous application under Section 254(2) - time limit for disposal of miscellaneous applications - mistake apparent on record - power to condone delayMiscellaneous application under Section 254(2) - time limit for disposal of miscellaneous applications - Maintainability of miscellaneous applications filed after the six month period prescribed by Section 254(2). - HELD THAT: - The Tribunal found that the consolidated order under Section 254(1) was passed on 24.01.2018 and that any miscellaneous application under Section 254(2) aimed at rectifying a mistake apparent on the record had to be filed and disposed of within six months from the end of the month in which that order was passed (i.e., by 31.07.2018). The miscellaneous applications in question were filed on 24.09.2018, which is beyond the statutory six month period. Consequently, the applications were not maintainable as they were time barred. [Paras 4]Miscellaneous applications filed on 24.09.2018 are time barred and not maintainable as they exceed the six month period under Section 254(2).Power to condone delay - mistake apparent on record - Whether the Tribunal has jurisdiction to condone delay in filing miscellaneous applications under Section 254(2). - HELD THAT: - The Tribunal held that the statute prescribes the time limit for filing and disposing miscellaneous applications under Section 254(2) and that there is no provision in the statute enabling the Tribunal to condone delay in filing such applications. In the absence of any specific statutory provision permitting condonation, the Tribunal concluded that it lacked power to condone the delay and therefore could not enlarge the statutory period for filing the miscellaneous applications. [Paras 4]Tribunal has no power to condone delay in filing miscellaneous applications under Section 254(2) in the absence of a specific statutory provision permitting condonation.Final Conclusion: The miscellaneous applications filed by the assessee on 24.09.2018 were dismissed as time barred under Section 254(2), and the Tribunal held it had no jurisdiction to condone the delay. Issues:Recalling the order of the consolidated order of the Tribunal in ITA. Nos. 5602 and 5603/Del/2016 dated 24.01.2018 for assessment years 2011-12 and 2012-13.Analysis:The assessee filed Misc. applications seeking to recall the Tribunal's order dismissing the appeals for non-prosecution on 24.01.2018. The counsel for the assessee argued that the hearing notice for the date was misplaced and not received by the concerned person, emphasizing that the non-appearance was unintentional, especially as the assessee is a Government of India enterprise. Therefore, a request was made for the appeals to be recalled.Upon reviewing the submissions and records, it was noted that the Misc. applications were filed on 24.09.2018. The statutory provision under section 254(2) mandates the disposal of Misc. applications within 6 months from the end of the month in which the order was passed by the Tribunal under section 254(1) of the Act. As the Tribunal had passed the order on 24.01.2018, any Misc. application filed under section 254(2) was required to be disposed of before 31.07.2018. The assessee's applications were filed on 24th September 2018, beyond the stipulated 6-month period. Although the assessee sought condonation of the delay, the statute does not provide for such condonation in filing Misc. applications under section 254(2). Consequently, the Tribunal held that it lacked the authority to condone the delay, leading to the dismissal of the Misc. applications.In conclusion, the Tribunal dismissed the Miscellaneous applications filed by the assessee, as they were deemed to be beyond the permissible time frame for disposal under section 254(2) of the Act, and no provision existed for condonation of the delay in filing such applications.