TMI Blog2023 (2) TMI 595X X X X Extracts X X X X X X X X Extracts X X X X ..... e since the ITAT was not available. No notice for next hearing was received by the appellant. The facts of the case further reveal that in respect of the appellant's appeal, an ex-parte order was passed on 13.07.2015 and miscellaneous application was preferred u/s 254(2) of the Act of 1961 which was decided vide order dated 26.09.2022. The same was dismissed as it was preferred after expiry of six months on account of the fact that Section 254(2) of the Act of 1961 provides for a limitation of six months. Keeping in view the aforesaid judgment passed in the case of CIT Vs. S. Cheniappa Mudaliar [ 1969 (2) TMI 10 - SUPREME COURT] certainly the right to file appeal cannot be extinguished as the appellant would be left remed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proceeding of quantum appeal on number of occasions the matter was fixed for hearing, but no one appeared on behalf of the appellant. Under the circumstances, the coordinate Bench was pleased to dismiss the appeal with the firm belief that the assessee is not interested in pursuing the appeal. As per Section 254(2) of the Act of 1961, the Tribunal has no power to condone the delay. Therefore, miscellaneous appeal being not maintainable was dismissed. 3. Being aggrieved, the appellant approached this Court in W.P. No. 27861/2022 which came to be decided vide order dated 19.12.2022 holding that writ petition is not maintainable against the order in original passed by the ITAT dated 13.07.2015 as well as the order passed in M.A. No. 13/In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... expiry of six months on account of the fact that Section 254(2) of the Act of 1961 provides for a limitation of six months. 7. Section 254(2) of the Act of 1961 prior to the amendment reads as under:- 254(2) The Appellate Tribunal may, at any time within four years from the date of the order, with a view to rectifying any mistake apparent from the record, amend any order passed by it under sub-section (1), and shall make such amendment if the mistake is brought to its notice by the assessee or the 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 Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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