https://www.taxtmi.com/caselaws?id=69528 The Tribunal dismissed the appeal as barred by limitation, holding that it did not have the power to condone the delay under section 269G of the Income-tax Act, 1961, and that section 5 of the Limitation Act did not apply to appeals before the Tribunal. The Tribunal emphasized that it is not a "court" within the meaning of section 5 of the Limitation Act and that public policy considerations supported this interpretation. The Tribunal did not delve into the merits of the reasons for the delay, as the legal framework did not permit condonation in this context. en-us Wed, 26 Oct 1988 00:00:00 +0530 Thu, 07 Apr 2011 14:45:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69528 The Tribunal dismissed the appeal as barred by limitation, holding that it did not have the power to condone the delay under section 269G of the Income-tax Act, 1961, and that section 5 of the Limitation Act did not apply to appeals before the Tribunal. The Tribunal emphasized that it is not a "court" within the meaning of section 5 of the Limitation Act and that public policy considerations supported this interpretation. The Tribunal did not delve into the merits of the reasons for the delay, as the legal framework did not permit condonation in this context. Case-Laws Income Tax Wed, 26 Oct 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69528