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2018 (4) TMI 1687 - ITAT PUNEDelay in filing Rectification Application u/s. 254(2) - delay of 97 days - Miscellaneous Application has been filed with the delay of 97 days - limitation of six months for filing Miscellaneous Application u/s. 254(2) - Tribunal power to condone the delay in filing of Miscellaneous Application - HELD THAT:- A bare perusal of amended provisions show that the Miscellaneous Application seeking rectification of any mistake apparent from record can be filed by either side within a period of six months from the end of month in which the order was passed. In the present case, the order was passed on 29-07-2016, therefore, the limitation for filing of Miscellaneous Application u/s. 254(2) starts from 1st August, 2016 and the limitation ends on 31st January, 2017. This Miscellaneous Application has been filed by the assessee/applicant on 08-05-2017. Therefore, this Miscellaneous Application has been filed with the delay of 97 days and hence, is barred by limitation. The Tribunal has no power to condone the delay in filing of Miscellaneous Application under provisions of section 254(2) of the Act. The Hon’ble Punjab and Haryana High Court in the case of Raja Malwinder Singh Vs. Union of India & Anr. [2005 (7) TMI 78 - PUNJAB AND HARYANA HIGH COURT] has held that the Tribunal has no jurisdiction to amend any order passed by it under sub-section (1) of section 254 after the expiry of prescribed time limit, whether it is on its own volition or on an application being made by the assessee or the Assessing Officer. Also see Rahul Jee & Co. (P) Ltd. Vs. Assistant Commissioner of Income Tax [2008 (5) TMI 306 - ITAT DELHI-E] The Tribunal cannot go into the reasons/merits for filing of Miscellaneous Application, as the Miscellaneous Application of the assessee suffers from limitation, hence, the same is dismissed.
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