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TMI Blog2020 (12) TMI 1212X X X X Extracts X X X X X X X X Extracts X X X X ..... plication supported by an affidavit explaining the reasons for the delay in filing of the MA. The relevant part of the application reads as under: "1. The appeal filed by the assessee-company above-named for the assessment year 1994-95 bearing ITA No. 2964/Ahd/2013 was decided by Hon'ble ITAT, Ahmedabad Bench-A, Ahmedabad vide order dated 18-09-2017, whereby the appeal of the assesseeMA company was dismissed for non prosecution on account of non appearance of the assessee. 2. The reason for non appearance on the part of the assesseecompany was that none of the notices of hearing were received by the assessee due to fact that the assessee-company had closed down its business . operations since long and now it is a defunct company. The las ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 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 subsection 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." 8. On bare reading of the sub-section (2) of Section 254, the legal issue that may arise is, whether for the purpose of filing the rectification application, period of limitation of six months would commence from the date of the order, which is sought to be rectified or from the date of receipt of the order sought to be reviewed /rectified by the concerned assessee? 9. A similar question ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led in the interest of justice." 3. It is submitted by the ld.counsel for the assessee that since there is sufficient reasons for the assessee for not filing the appeal in time, the delay in filing the MA. may be condoned, and the MA may be taken for hearing on merit. 4. The ld.counsel for the assessee has also submitted that the assessee want to avail benefit under the VSV scheme. It has filed Form No.1 and 2, (copies of which are placed on record), therefore, the MAs may be restored to consider the same on merit. He also drawn our attention to Question No.61 contained in the CBDT circular no.21 of 2020 dated 4.12.2020 which reads as under: Q.No.61 Whether Miscellaneous Application (MA)pending as on 31st January, 2020 will also be cove ..... X X X X Extracts X X X X X X X X Extracts X X X X
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