2025 (2) TMI 1147

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....arties. 3. The Petitioner challenges the impugned order dated 03 November 2023 made by the Income Tax Appellate Tribunal ("ITAT") dismissing the Petitioner's Miscellaneous Application No. 231/MUM/2022 in ITA No. 1313/MUM/2020 as being barred by limitation. 4. At the outset, Mr. Rahul Hakani, the learned counsel for the Petitioner, submits that there was no delay in instituting the Miscellaneous Application, given the order of the Hon'ble Supreme Court dated 10 January 2022 in Sou Motu Writ Petition (C) No.3 of 2020 concerning cognisance for extension of limitation during the COVID period. He submits that assuming a marginal delay of three months, sufficient cause was shown for the condonation of delay. 5. On the above grounds, Mr H....

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....at such an application for rectification must be filed within six months from the end of the month the order was passed. 10. The Miscellaneous Application invoking Section 254 (2) was filed only on 26 August 2022, after an approximate three month delay. The ITAT, in the impugned order dated 03 November 2023, held that it had no jurisdiction to condone the delay. 11. Regarding the first contention based on the Hon'ble Supreme Court's order dated 10 January 2022, we agree with Mr Sharma that such a contention was never raised before the ITAT. Such a contention is not even mentioned in the Miscellaneous Application. Such a contention also finds no mention in the impugned order dated 03 November 2023. This argument is sought to be raised ....