D.C.I.T. Akola, Akola vs The Buldhana District Central Coop. ... on 17 May, 2024
5. There is no power to condone the delay in filing the M.A., as no such
authority is conferred by the statute [Malwinder Singh v/s Union of India,
[2005] 278 ITR 568 (P&H)]. Accordingly, the application for condonation of
delay in filing the present M.A. is dismissed in limine. The graciousness of the
learned Counsel for the assessee is well appreciated. We also find that similar
view has been followed by the decision of the Co-ordinate Bench of the
Tribunal in the following cases:-