2019 (7) TMI 939

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....DER The petitioner has challenged the order passed by the Income Tax Appellate Tribunal ('Tribunal' for short) under Section 254(2) of the Income Tax Act, 1961 ('Act' for short) relating to the assessing year 2011-12 in Miscellaneous Petition (MP) No.325/Bang/2018 dated 25.01.2019. 2. The petitioner is a company engaged in the business of floriculture, ISP Services, trading activity of retail fl....

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.... 1963 ('Rules' for short) to condone the delay of 497 days. 5. Tribunal dismissed the said miscellaneous application mainly on the ground that there is no competency for the Tribunal to condone the delay beyond 6 months. Hence this writ petition. 6. Learned counsel appearing for the petitioner placing reliance on the judgment of Division Bench of the High Court of Madras in the case of SMT. RITH....

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....s petition.   8. The reasons assigned by the petitioner for not appearing before the Tribunal on 22.11.2016 due to some miscommunication between the petitioner company and its Chartered Accountant is obviously sufficient explanation. On considering the same, the delay caused in filing the miscellaneous petition requires to be condoned and the matter has to be remanded back to the Tribunal fo....

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....le. The Division Bench of this Court in identical circumstances in the case of M/S.PRACTICE STRATEGIC COMMUNICATIONS INDIA PRIVATE LIMITED vs. THE COMMISSIONER OF SERVICE TAX, BANGALORE reported in ILR 2016 KAR 4493 has held that remedy available to the assessee to seek for condonation of delay beyond the statutory period of limitation is only under Article 226 and 227 of Constitution of India. In....