2020 (12) TMI 1085

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....miscellaneous application filed by the petitioner/assessee under Section 254(2) for recall of the ex-parte order dated 01st September, 2017 whereby the matter was remanded to the Assessing Officer to decide the matter afresh after examining all documents, including additional evidences as well as books of accounts, bills and vouchers, etc. 2. The ITAT in its order dated 29th July, 2019 held that it had no power to condone the delay in filing the application under Section 254(2) as the petitioner had filed the miscellaneous application after six months from the end of the month in which the impugned order had been passed. 3. It is the case of the appellant/assessee that it had changed its address and shifted to 301-307, 3rd Floor, Plot....

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....ur of the petitioner/assessee by way of the Division Bench judgment of this Court in 'Golden Times Services Pvt. Ltd. Vs. DCIT' being W.P. (C) No. 402/2020 dated 13th January, 2020 wherein it has been held as under: "10. Be that as it may, the real question before us is as to what would be the relevant date for the purpose of commencement of period of limitation. To hold the date of the order to be the relevant date for the purpose of calculating the period of six months envisaged under Section 254(2) of the Act, can lead to several absurd and anomalous situations. An order passed without the knowledge of the aggrieved party, would render the remedy against the order meaningless as the same would be lost by limitation while the per....

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.... did not have the knowledge of the earlier order passed by the ITAT on 18.10.2016 and the period of limitation of six months should commence from the date of the receipt of the order. In our opinion, the limitation would begin to run when the affected person has the knowledge of the decision. The date when the order was passed cannot be solely determined by referring to the date when the same was signed by the ITAT. We further find that under Section 254 (3) of the Act, the law stipulates that the ITAT shall send a copy of the order passed by it to the assessee and the Principal Commissioner. Further, Rule 35 of the ITAT Rules also requires that the orders are required to be communicated to the parties. For ready reference, Section 254 (3) ....