TMI Blog2019 (2) TMI 1393X X X X Extracts X X X X X X X X Extracts X X X X ..... ation application of the department and rectifies its concluding portion of the order by remanding the proceedings before the Commissioner instead of CIT(A), the directions would take effect from the date of the order on rectification application. Any reference to limitation for passing revisional order may, therefore, to be from said date. We notice that the order of the Tribunal was passed on 27th November, 2017 but the department claims that the same was served on 14th March, 2018 and the rectification application was filed sometime in July, 2019 which would be within six months from the date of communication. Request the Tribunal to hear the rectification application on merits without raising question of limitation. - Writ Petition No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Principal Commissioner which is not in consonance with the directions of the Tribunal. 4. Counsel also points out that, Department had applied to the Tribunal for rectification of mistake, arising out of the said order dated 27th November, 2017 which is still pending. It would, therefore, not be open for the Principal Commissioner to pass the revisional order. 5. On the other hand, the learned Counsel for the Revenue submitted that, the Tribunal in the better part of the order has referred to the Commissioner as the revisional authority. It is only the concluding portion, particularly paragraph 9 of the order, that the Tribunal has erroneously referred to the CIT(A). He, therefore, submitted that the Principal Commissioner pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emanding the proceedings before the Commissioner instead of CIT(A), the directions would take effect from the date of the order on rectification application. Any reference to limitation for passing revisional order may, therefore, to be from said date. We notice that the order of the Tribunal was passed on 27th November, 2017 but the department claims that the same was served on 14th March, 2018 and the rectification application was filed sometime in July, 2019 which would be within six months from the date of communication. We, therefore, in the facts of the present case, request the Tribunal to hear the rectification application on merits without raising question of limitation. 8. With these observations and directions, Petition is dis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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