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2018 (7) TMI 1917 - AT - Income TaxCondonation of delay in filing of the Miscellaneous Application u/s 254(2) - miscellaneous application as barred by limitation - M.A. is filed by the revenue beyond the due date as prescribed u/s 254(2) of the Act i.e. within six months from the date of the order - HELD THAT:- We find that w.e.f 1.6.2016, the statute has provided only a period of six months from the end of the month in which the order was passed for filing of M.A. u/s 254(2) of the Act and the Tribunal does not have the power to condone delay in filing of the M.A beyond the said period. As decided in BHARAT PETROLEUM CORPORATION LIMITED VERSUS INCOME TAX APPELLATE TRIBUNAL AND OTHERS [2013 (10) TMI 1085 - BOMBAY HIGH COURT] the period of four years from the date of order sought to be rectified/recalled will apply as provided in Section 254(2) of the Act. This is so even if it is assumed that the order dated 6 December 2006 is a void order. The Tribunal has no power in terms of Rule 24 of the Tribunal Rules to dismiss an appeal before it for non prosecution. The Miscellaneous application for recall of an order falls under Section 254(2) of the Act and not under Section 254(1) of the Act M.A filed beyond the limitation period of six months was dismissed. We are constrained to dismiss the miscellaneous application as barred by limitation.
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