TMI Blog2018 (7) TMI 2163X X X X Extracts X X X X X X X X Extracts X X X X ..... ation nor filed any adjournment application. Assessee has filed this Miscellaneous Application against the above cited order. In this respect we find that w.e.f. from 1.6.2016 the time limit for filing application for rectifying any mistake apparent from the record is at any time within six month from the end of the month in which the order was passed. However, the assess has filed the Miscella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 18-05- 2017 the assessee stated that the hearing could not be attended as the notice of hearing was not received. We have perused the record and noticed that a number of notices have been issued for the hearing in the case of the assessee fixed on 11/3/2014,13/5/2014,25/7/2014,8/9/2014,10/10/2104 and 28/11/2014 respectively. The said notices were issued as per the address communicated by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3.1 Further, we have noticed that the assessee has filed this Miscellaneous Application dated 22/05/2017 on 23.05.2017 against the above cited order dated 12/12/2014. In this respect we find that w.e.f. from 1.6.2016 the time limit for filing application for rectifying any mistake apparent from the record is at any time within six month from the end of the month in which the order was passed. Howe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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