TMI Blog2012 (7) TMI 953X X X X Extracts X X X X X X X X Extracts X X X X ..... se of hearing before us, it was submitted by the Ld. A.R. that the date of order should be the date of communication of the order and in support of this, reliance was placed on the judgement of Hon ble Apex Court rendered in the case of Housing Board, Haryana Vs Housing Board Colony Welfare Association and others as reported in (1995) (Hon'ble Supreme Court)-GJX-0776-S.C. At this juncture, it was pointed out by the bench that in some other case, this view has already taken by the Tribunal after considering various judgements that for the purpose of Section 254(2) of the Income tax Act, 1961, the date of order should be the date of order only and not the date of communication of the order. The Ld. D.R. submitted that this miscellaneous a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te of service as the date for calculating the time period prescribed. In Section 249; relevant provision for appeals before the Learned CIT(Appeals) the limitation for filing an appeal is prescribed as per Section 249(2); reproduced below:- Section 249 (2) :- The appeal shall be presented within thirty days of the following date, that is to say,- [(a) where the appeal is under section 248, the date of payment of the tax, or] (b) where the appeal relates to any assessment or penalty, the date of service of the notice of demand relating to the assessment or penalty: [Provided that, where an application has been made under section 146 for reopening an assessment, the period from the date on which the application is made to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the language of section 254(2) of the I.T. Act rather it has plainly mentioned, without any ambiguity, that the Appellate Tribunal may at any time within four years from the date of the order shall make such amendment if the mistake is brought to its notice by the assessee. The purpose of usage of such language appears to be that vide section 254(2A) an appeal is otherwise to be decided by the Tribunal within a period of four years by the end of the Financial Year in which such appeal is filed u/s.253(1) of the I.T.Act. Thereafter, another four years has further been granted for filing a petition u/s.254(2) by the Statute. If within the said long period of eight years an appellant is not vigilant about the fate of its appeal, then such an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f a miscellaneous petition filed u/s.254(2) of the I.T.Act. If we are not given that power, then it is not expected from us to exercise such power which is not provided in the Act. 9. As far as this judicial forum, i.e. Income Tax Appellate Tribunal is concerned, our jurisdiction is simply to interpret and follow the Statute. There is no scope for us to import any word into the Statute which is not there. Such importation would be nothing but to amend the Statute. Even if there is a casus-omissus, the defect can be remedied through a legislation by the Hon'ble Legislatures and not by a judicial interpretation. We therefore hold that the condonation as sought through these petitions is beyond our jurisdiction, hence rejected. 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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