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of <h1>Assessee's Application Dismissed for Non-Attendance & Time-Barred Filing</h1> The Appellate Tribunal ITAT AHMEDABAD dismissed the assessee's Miscellaneous Application due to non-attendance at hearings despite notices being issued to ... No appearance by assessee - Rectification application u/s 254 - HELD THAT:- As noticed that assessee has failed to make any compliance to the number of notice of hearing given as per the address provided by the assessee - assessee has neither intimated any change of address of communication 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 Miscellaneous Application dated 22/05/2017 beyond the time limit prescribed in the act. After considering the above facts and the clear provision of section 254(2) of the act we do not find any merit in the request of the assessee for condonation of delay in filing the above cited Miscellaneous Application. M.A. of Assessee is dismissed. Issues:1. Failure to attend hearings due to alleged non-receipt of notices.2. Time-barred filing of Miscellaneous Application under section 254(2) of the act.3. Lack of compliance with notice of hearings and failure to change communication address.Issue 1: Failure to attend hearings due to alleged non-receipt of noticesThe assessee filed a Miscellaneous Application citing non-receipt of hearing notices, leading to non-attendance at hearings fixed on multiple dates. The Tribunal observed that several notices were issued based on the address provided by the assessee in Form No.36. Despite the assessee's claim of non-receipt, the Tribunal noted the lack of compliance with the notices and subsequent dismissal of the appeal on 12/12/2014 due to non-attendance without any address change intimation or adjournment application.Issue 2: Time-barred filing of Miscellaneous Application under section 254(2) of the actThe Learned DR contended that the Miscellaneous Application filed by the assessee on 23.05.2017 was time-barred under section 254(2) of the act. The Tribunal highlighted that the application was filed beyond the prescribed time limit for rectifying any mistake apparent from the record, which, as per the amendment effective from 1.6.2016, should be within six months from the end of the month of the order. Considering the clear provision of section 254(2), the Tribunal found no merit in condoning the delay in filing the Miscellaneous Application.Issue 3: Lack of compliance with notice of hearings and failure to change communication addressThe assessee's filing of the Miscellaneous Application on 23.05.2017 against the order dated 12/12/2014 was deemed untimely, as it exceeded the statutory time limit for rectification. Despite the amendment allowing a broader timeframe for filing such applications, the Tribunal dismissed the assessee's request for condonation of delay due to non-compliance with the statutory provision. Consequently, the Tribunal dismissed the Miscellaneous Application of the assessee on 31-07-2018.This detailed analysis of the judgment addresses the issues related to the failure to attend hearings, time-barred filing of the Miscellaneous Application, and the lack of compliance with notice of hearings and address change requirements as discussed in the legal judgment delivered by the Appellate Tribunal ITAT AHMEDABAD.
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