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2019 (9) TMI 387 - ITAT KOLKATARectification u/s 254 - period of limitation of 6 months - relevant date - date of service of order or date of pronouncement of the order in the open court - HELD THAT:- Appellate Tribunal has to pass an order u/s 254(2) of the Act within a period of six months, from the end of the month in which the impugned order sought to be rectified was passed. This sub-Section does not talk about the rights of the parties. Income Tax Appellate Tribunal is a creature of the statute and hence its powers are circumscribed by the statute. Hence, we cannot treat beyond the powers given by the statute. Thus, in our view the ITAT does not have any power to pass an order u/s 254(2) of the Act beyond a period of six months from the end of the month in which the order sought to be rectified, was passed u/s 254(1) of the Act. Coming to the argument of the assessee that the term “from the date of order” means the date of communication or knowledge of the order, comes to the petitioner, we find that the order has been pronounced on the open court on 19.09.2018 and hence we have to conclude that the petitioner had the knowledge of the order on the pronouncement of the date. MA filed by the assessee is beyond limitation, hence the same is dismissed.
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