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Judgment
This Miscellaneous Application is filed in respect of order dated 13/4/2017 passed by the Tribunal.
The Ld. AR submitted that there is a delay of approximately 1270 days. The Ld. AR submitted that the Hon'ble High Court has passed the order in Revenue's appeal on 17/1/2019. Therefore, the Ld. AR submitted that the delay may be condoned and the Miscellaneous Application may be allowed to the extent that the appeal of the assessee be revived and heard along with Revenue's appeal which has been remanded back by the Hon'ble High Court. The Ld. AR in his Application submitted as under:-
The Ld. DR submitted that there is no mistake apparent on record and the Miscellaneous Application is time barred. Hence, the same may be dismissed.
We have heard both the parties and perused the material available on record. The Miscellaneous Application is filed beyond the limit of six months which cannot be condoned as per the amendment. Therefore, on this ground, the Miscellaneous Application is dismissed. In-fact, the assessee has also not pointed out any mistake apparent on record and the actual remedy lies with the higher forum. Therefore, the Miscellaneous Application filed by the assessee is dismissed.
In result, the Miscellaneous Application is dismissed.