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2019 (8) TMI 1840 - ITAT AHMEDABADRectification of mistake - Period of limitation - Revenue contended that in the case of Mehul Lavjibhai Mehta [2018 (8) TMI 278 - GUJARAT HIGH COURT] that the Department should submit appropriate rectification application before the ITAT and further contended that since similar issues/ground involved in this case therefore we should allow application of the Department - HELD THAT:- We have seen record and heard both the parties since no directions have been given by the Hon’ble High Court in the case of assessee therefore same are not applicable in the case of assessee. Section 254(2) says- “The Appellate Tribunal may, at any time within [six months from the end of the month in which the order was passed], with a view to rectifying any mistake apparent from the record, amend any order passed by it under sub-section (1), and shall make such amendment if the mistake is brought to its notice by the assessee or the [Assessing] Officer.” Since Miscellaneous Application has been filed on behalf of the Department beyond the period of six months from the end of the month in which order was passed. Therefore, miscellaneous application is time barred and cannot be entertained. Moreover no directions have been given by the Hon’ble High Court in this matter. However, we do not want to go into the merit of the case as already we have held that miscellaneous application is time barred. Miscellaneous Application filed on behalf of the Revenue is dismissed
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