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2020 (8) TMI 717 - AT - Income TaxRectification of mistake - Miscellaneous application beyond limitation period as provided u/s 254(2) - HELD THAT:- There is nothing available on record which suggest that the order so dispatched at given address has been returned back unserved by the postal department. Therefore, it is a case where the matter has been pronounced in the open Court on the same day it was heard and thereafter, the order was dispatched and duly delivered to the assessee. It is also a fact that the order has also been uploaded on the Tribunal’s website as soon as the same was pronounced. Contention advanced by the AR that the order passed by the Coordinate Bench has not been received by the assessee cannot be accepted. The provisions of section 254(2) has prescribed the limitation period of six months of moving the application from the end of the month in which the order is passed, therefore, the present miscellaneous application filed belatedly is not maintainable. The limitation period is provided in the Act itself and there is no provision for condonation of delay, if any, in filing the miscellaneous application and consequently, the Tribunal has no jurisdiction/power to condone the delay in filing the miscellaneous application. Accordingly, when there is no provision for condonation of delay for filing of the miscellaneous application, then the miscellaneous application filed belatedly is not maintainable being barred by limitation provided under section 254(2) of the Act. Miscellaneous application so filed by the assessee is dismissed.
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