9911796707
TMI Blog2020 (10) TMI 1145X X X X Extracts X X X X X X X X Extracts X X X X ..... in section 254(2). As per section 254(2) the Tribunal may at any time within six months from the end of the month in which the order was passed, it could amend the same if the mistake apparent on record is brought to its notice by the assessee or by the AO. It shows that the time limit of six months is binding on the hands of the Tribunal. This is in line with the decision of the Bombay High Court in the case of Principal CIT vs. ITAT [ 2020 (2) TMI 129 - BOMBAY HIGH COURT]. As six month period from the end of the month in which the orders were passed has expired, the orders passed by the Tribunal in the above cases cannot be disturbed by the Tribunal. Consequently, the miscellaneous petitions filed by the Revenue stand dismissed. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted that the subsequent binding of the Jurisdictional High Court constitutes a mistake apparent from record and the miscellaneous petitions were liable to be allowed. 5. On the other hand, the Ld. AR submitted that the orders of the Tribunal in the above cases are dated 10/01/2018, 13/06/2018 and 14/06/2018. The Hon ble High Court s order in the case of The Mavilayi Service Co-operative Bank Ltd. (supra) is dated 19.03.2019 and the miscellaneous applications in these cases were filed by the Revenue only on 30.09.2019. The Ld. AR submitted that as per the provisions of section 254(2) of the I.T. Act, the miscellaneous application is to be filed within six months from the end of the month in which the order was passed. It was submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cellaneous Petitions are filed belatedly as follows: Sl. No. ITA No. MA No. Date of order Date of service of order Date of filing of MA To be filed on or before Remark 1. 410/Coch/2017 99/Coch/2020 10.01.2018 02.02.2018 30.09.2019 31.08.2018 Time barred 2. 411/Coch/2017 100/Coch/2020 10.01.2018 02.02.2018 30.09.2019 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
