2024 (9) TMI 1127

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....no provision in Section 254(2) of the Income Tax Act, 1961 ("the Act") conferring power on the Tribunal to condone the delay. On this we would agree with the Tribunal. Mr. Porwal also in fairness as an officer of the Court states that Section 254 of the Act does not provide for condonation of delay. 2. On this ground itself, in our view, the Writ Petition should not be entertained because the ITAT cannot be stated to have committed any error in interpreting the provisions of law. 3. Mr. Porwal relied on a judgment of a Single Judge of the Karnataka High Court in Muninag Reddy v. Assistant Commissioner of Income Tax, Circle 6(1), Bangalore 2018 (96) taxmann.com 230 Karnataka to submit that this Court has powers to condone the delay and....

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....ving both the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit (1A) xxxxxx (2) The Appellate Tribunal may, at any time within [six months from the end of the month in which the order was passed], with a view to rectifying any mistake apparent from the record, amend any order passed by it under sub-section (1), and shall make such amendment if the mistake is brought to its notice by the assessee or the Assessing Officer: Provided that an amendment which has the effect of enhancing an assessment or reducing a refund or otherwise increasing the liability of the assessee, shall not be made under this sub-section unless the Appellate Tribunal has given notice to the assesse....

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....n the first proviso and the Appellate Tribunal is satisfied that the delay in disposing of the appeal is not attributable to the assessee, so however, that the aggregate of the period of stay originally allowed and the period of stay so extended shall not exceed three hundred and sixty-five days and the Appellate Tribunal shall dispose of the appeal within the period or periods of stay so extended or allowed: Provided also that if such appeal is not so disposed of within the period allowed under the first proviso or the period or periods extended or allowed under the second proviso, which shall not, in any case, exceed three hundred and sixty-five days, the order of stay shall stand vacated after the expiry of such period or period....