TaxTMI 
TaxTMI 
2018 (1) TMI 513
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.... 24/09/2014. This Coordinate Bench of the ITAT, Jaipur has decided the appeal in absence of the assessee by applying decision of Delhi Bench of ITAT in the case of CIT Vs Multiplan India (P) Ltd. (1991) 38 ITD 320 and dismissed the assessee's appeal. 3. The assessee filed this Misc. application and explained the reasons as to why the hearing of appeal on 24/08/2016 could not be attended, which is reproduced as under: (i) That the application for adjournment was send through speed post in the office of Hon'ble ITAT and we are under bona fide belief that the case may be adjourned for the next date of hearing. Further we have also filed the detailed written submission and paper book before the Hon'ble Bench and as such dismissal of appeal i....
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.... per the amendment in Section 254 of the Income Tax Act, 1961 w.e.f. 01/6/2016, the limitation for filing the M.A. is only six months. Thus, this M.A. is beyond the time limit provided in the Act. The Coordinate Bench of this ITAT in M.A. No. 60/JP/2017 vide order dated 27/12/2017 has held as under: "4. We have considered the rival submissions as well as relevant material on record. We have given our sincere thought to provision providing the period of limitation as well as the order of the Hon'ble jurisdiction High Court dated 23.11.2016 in ITA No. 245/2016 which is reproduced in paras 1, 2 & 3 as under:- "1. The finding which has been recorded by the Tribunal in para- 4 read as under:- "Now the revenue is in appeal before us. The ....
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....sed in the miscellaneous application instead of filing the appeal. Rather on the date of passing the order dated 23.11.2016 the miscellaneous application could have been filed and the limitation for filing the miscellaneous application was still not expired. It is pertinent to note that the limitation for rectification of mistake apparent from record as per amended section 254(2) is 6 months from the end of the month in which the order is passed. The amendment has been brought into the statute by Finance Act, 2016 w.e.f. 01.06.2016. Since, the impugned order was passed on 15.06.2016, therefore, the period of limitation would reckon from the end of June, 2016 and would expire on 31.12.2016. Undisputedly the miscellaneous application of the R....
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....eing heard : 75[Provided further that any application filed by the assessee in this sub-section on or after the 1st day of October, 1998, shall be accompanied by a fee of fifty rupees.] 76[(2A) In every appeal, the Appellate Tribunal, where it is possible, may hear and decide such appeal within a period of four years from the end of the financial year in which such appeal is filed under sub-section (1) 77[or sub-section (2)] 78[***] of section 253 : 79[Provided that the Appellate Tribunal may, after considering the merits of the application made by the assessee, pass an order of stay in any proceedings relating to an appeal filed under sub-section (1) of section 253, for a period not exceeding one hundred and eighty days from the d....