Waseem Ahmed ORDER
Mahavir Prasad, Member (J)
1. This miscellaneous application has been filed by the assessee under s. 254(2) of the Act against the Tribunal order dated 14.03.2013 to recall the impugned ex parte order.
2. This Miscellaneous Application has been filed on 02.08.2009 and Tribunal passed order on 14.03.2013, meaning thereby, the Miscellaneous Application is time barred by 2073 days. In its application for condonation of delay, alongwith an affidavit has been filed by one Shri Hitendra Sheth, CA who stated that he was under the belief that there is a time limit of four years for filing of Miscellaneous Application before the Tribunal and could not give any plausible explanation for condonation of delay.
3. After hearing both the parties, we are not inclined to condone the delay as it is well settled principle that ignorance of law is not an excuse. As no plausible explanation has been given by the assessee for condonation of delay, thus, we dismiss the Miscellaneous Application on account of inordinate delay of 2073 days.
4. In the result, the miscellaneous application filed by the Assessee is dismissed.
This Order pronounced in Open Court on 08/04/2022
© Manupatra Information Solutions Pvt. Ltd.