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2017 (7) TMI 434 - AT - Income TaxRectification of mistake - condonation of delay in filing application / petition - Held that:- We have no doubt in our mind that there is an apparent mistake in the order dated 07.04.2016 as the Tribunal has not decided the appeals of the assessee on merit but dismissed the same inlimini for want of prosecution. However, the question of rectification of mistake cannot be entertained until and unless the Miscellaneous Petition filed by the assessee is found to be maintainable. The miscellaneous petitions filed by the assessee are beyond the period of 6 months from 01.06.2016 and therefore the same are barred by limitation. In the absence of any provision to condone the delay under the Income Tax Act, it may be a case of omission in the provision of Act which cannot be supplied by us when there is no ambiguity in the provisions of section 254(2) of the Act. In view of the facts as well as the decision of the Hon’ble Bombay High Court in the case of Bharat Petroleum Corporation Ltd., Vs. ITAT and others (2013 (10) TMI 1085 - BOMBAY HIGH COURT) we hold that the miscellaneous petition filed by the assessee are beyond the period of limitation as provided under section 254(2) and are not maintainable
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