9911796707
TMI Blog2017 (8) TMI 1250X X X X Extracts X X X X X X X X Extracts X X X X ..... “served/received” are not interchangeable and the legislature in its wisdom expressly used the phraseology depending on the intention. In the instant case, the expression “passed” cannot be stretched to mean that the period of limitation should be reckoned from the date of receipt of the order. The assessee has not followed due diligence. It was also referred that even the date of order is not placed on record. In such an event we are afraied that we have no authority to interpret the expression “passed” as being akin to the ‘receipt of the order’. Since, the MA is filed beyond the period of limitation even reckoned from the date of uploading in website, we have no other alternative except to dismiss the application as being barred by li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... moto rectify its mistake or enable the parties to the order to seek rectification within the period of limitation i.e., Six months from the end of the month in which the order was passed . In the instant case, the order was passed/pronounced on 21.06.2016 and from the end of the month, the period of six months expires on 31.12.2016. Assessee filed the present miscellaneous (MA) on 20.01.2017 on the ground that the order was served upon the assessee on 05.07.2016; Reckoning the time limit from the end of the month of July, the MA filed by the assessee is within the period of limitation. The case of the assessee is that the procedures as well as the period of limitation set out in the Act are mainly intended to subserve the interest of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f section 12 of the Limitation Act, Which speaks of the time taken for obtaining the copy of the decree or order while computing the period of limitation. In para 21 of the judgement, the Hon ble Madras High Court observed as under : 21 Even taking for granted that the judgments of the Apex Court are applicable to the case on hand and that the period of limitation of four years for filing an application for recalling an order filed under Section 254(2) of the Income Tax Act, 1961, has to be computed from the date of service of the order, averments made in the said petition, filed in the year 2015, are bereft of details, as to when the order was served in the address, where the office of the appellant is situated. Order of the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, whichever period later. In sub-clause (b) there, the expression used in after the expiry of six months from the end of the month in which such order of revision is passed . However, in sub-clause (c)thereof, the expression used is the period of six months shall be counted from the end of the month in which the action is initiated . Thus, the legislature was conscious of the difference between the date of receipt of the order and date of passing the order . In section 254 (2) of the Act, the legislature to order Passed and therefore, the assessee should not be given benefit of the period of limitation reckoned from the date of receipt of the order . He, thus, strongly submitted that the MA filed by the assessee is beyond period of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovisions of the Act. Further, the Hon ble High Court mentioned that even taking for granted that the judgments of the Apex Court are applicable to the case on hand the date of service of the order was not even mentioned and the assessee has not applied due diligence and caution . In other words, the Court concluded that the assessee has not followed due diligence. It was also referred that even the date of order is not placed on record. In such an event we are afraied that we have no authority to interpret the expression passed as being akin to the receipt of the order . Since, the MA is filed beyond the period of limitation even reckoned from the date of uploading in website, we have no other alternative except to dismiss the applicati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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