2024 (9) TMI 1127

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....ome 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 direct the ITAT to rehear the application fi....

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....rd, 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 assessee of its intention to do so and has allowed the assessee a reasonable opportunity of....