TaxTMI 
TaxTMI 
2018 (4) TMI 1557
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.... are time barred by five days. However, Ld. Counsel for the assessee has submitted that in view of the settled legal position of law, the applications cannot be treated as time bar red. He in this respect has invited our attention to the relevant provisions of sect ion 254(2) of the Income-tax Act , 1961 ( in short 'the Act '), which read as under :- "254. ...... (2) The Appellate Tribunal may, at any time within [six months from the end of the month in which the order was passed] , 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 .........." 3. The Ld. C....
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....he date of actual receipt of the judgment and order and, therefore, the same was within the period of limitation as per sect ion 254(2) of the I. Tax Act . The Ld. Counsel has further relied upon the decision of the Hon'ble Gujarat High Court in the case of 'Liladhar T Khushlani Vs. Commissioner of Customs' in Tax Appeal No. 915 of 2016 vide order dated 25.01.2017 wherein the Hon'ble High Court while interpreting the identical provisions to the Central Excise Act 1944 has held that the period of limitation to file the rectification application shall commence from the date of dispatch of the order and not f rom the date of actual passing of the order. The Ld. Counsel has, therefore, submit ted that either the date of commencement of ....
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....olding that the relevant date has to be taken as the date of dispatch / receipt of the copy of the order and not the date of passing of the order . Since as on both the dates i.e. date of dispatch as well as dated of receipt , the application of the assessee would be deemed to be filed within the l imitation period, hence, we leave the quest ion of law open as to whether the date of dispatch of order or the date of receipt of copy of the order by the concerned par ty is to be taken as date of commencement of limitation period. 6. So far as the arguments of the Ld. DR that the date of communication is to be taken either as 'communication or knowledge, actual or constructive' of the order sought to be reviewed' is concerned, we are guided by....