No power to condone delay in a miscellaneous application under section 254(2); recall request rejected.

Section 254(2) of the Income-tax Act does not confer any express power on the Tribunal to condone delay in filing a miscellaneous application. The Tribunal therefore treated a 1,279-day delay as not legally condonable, distinguished authorities cited by the assessee as relating to main appellate proceedings, and rejected the request to recall the earlier appellate order. The miscellaneous application was dismissed for want of a statutory basis to extend limitation for such proceedings.

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Issues: Whether the Tribunal had power under section 254(2) to condone a delay of 1279 days in filing the miscellaneous application and recall the earlier appellate order.

Analysis: The miscellaneous application was filed long after receipt of the original order. The Tribunal held that section 254(2) does not confer any power to condone delay in filing a miscellaneous application. Authorities cited on behalf of the assessee were found inapplicable because they related to main appellate proceedings and not to miscellaneous application proceedings under section 254(2).

Conclusion: The delay in filing the miscellaneous application was not condonable and the request for recall was rejected.

Final Conclusion: The miscellaneous application was dismissed for want of any statutory basis to condone the delay.

Ratio Decidendi: In the absence of an express statutory provision, delay in filing a miscellaneous application under section 254(2) of the Income-tax Act, 1961 cannot be condoned by the Tribunal.

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