TMI Blog2019 (9) TMI 387X X X X Extracts X X X X X X X X Extracts X X X X ..... our view the ITAT does not have any power to pass an order u/s 254(2) of the Act beyond a period of six months from the end of the month in which the order sought to be rectified, was passed u/s 254(1) of the Act. Coming to the argument of the assessee that the term from the date of order means the date of communication or knowledge of the order, comes to the petitioner, we find that the order has been pronounced on the open court on 19.09.2018 and hence we have to conclude that the petitioner had the knowledge of the order on the pronouncement of the date. MA filed by the assessee is beyond limitation, hence the same is dismissed. - M.A. No. 132/Kol/2019 Arising out of ITA No. 1479/Kol/2017 - - - Dated:- 6-9-2019 - Sh. J. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e on 05.12.2018 and hence the period of limitation for filing of the MA should be considered from 01.01.2019 and as the assessee has filed the MA on 03.06.2019, it has to be held that the MA was filed within the period of limitation. 5. On merits he submits that the assessee quoted a number of case laws which are part of the paper book during the course of hearing and that the Bench did not consider these case laws and hence a mistake apparent on record has taken place the order of the Tribunal. For the proposition that non-consideration of a judgement or decision cited by the parties during the course of hearing, would result in a mistake apparent on record u/s 254(2) of the Income Tax Act, 1961 ( the Act for short), he r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Assessing Officer: Provided that an amendment which has the effect of enhancing an assessment or reducing a refund or otherwise increasing the liability of the assessee, shall not be made under this sub-section unless the Appellate Tribunal has given notice to the assessee of its intention to do so and has allowed the assessee a reasonable opportunity of being heard: 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. 9. A perusal of the above Section takes us to a conclusion that the Appellate Tribunal has to pass an order u/s 254(2) of the Act within a period of six ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 101 (AHD.) under identical circumstances held as follows: Section 254 of the Income-tax Act, 1961 Appellate Tribunal Powers of rectification Assessment year 1986-87 Whether since a period of limitation of four years is provided under section 254(2) for rectifying an order of Tribunal, no rectification can be made after that period on principle of equity and justice or on basis of theory that justice should be done Held, yes Whether time-limit of four years to make rectification under section 254(2) applies both to suo motu action of Tribunal as well as to action taken on request of parties Held, yes 13. Thus, we hold that the MA filed by the assessee is beyond limitation, hence the same i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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