· Assessee’s appeals were dismissed by the Tribunal in limine on 07.04.2016. Thereafter, assessee filed a rectification application before the Tribunal for recalling the order on 13.01.2017, i.e. after a period of six months.
· Assessee contended that there was mistake apparent on record and, therefore, the Tribunal’s order should be recalled for giving an opportunity to the assessee for hearing and deciding the issue on merits.
· Tribunal observed that the time period within which the mistake apparent from record can be rectified has been reduced from 4 years to 6 months by the amendment vide Finance Act, 2016 with effect from 01.06.2016.
· Tribunal was of the view that in the case at hand, the order was passed by Tribunal on 07.04.2016 and after the amendment in section 254 with effect from 01.06.2016, the miscellaneous petitions were required to be filed before 31.12.2016.
· Tribunal was further of the view that in the absence of any provision giving power or jurisdiction to the Tribunal to condone the delay in filing the petition for rectification of the mistake apparent from record, the Tribunal had no option but to proceed strictly as per the provisions as provided in the statute.
· Tribunal further held that there was no doubt that there was an apparent mistake in the order, as the Tribunal had not decided the appeals of assessee on merits and dismissed the same in limine. However, the question of rectification of mistake could not be entertained until and unless the miscellaneous petitions filed by assessee were found to be maintainable.
· In view of the above facts and circumstances of the case, it was held by the Tribunal that the miscellaneous applications filed by the assessee were beyond the period of limitation as provided u/s 254, and thus, were not maintainable.
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Further Reading