TaxTMI 
TaxTMI 
2021 (8) TMI 1442
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....soever on merits of the issues raised in the grounds of appeal set out in the memorandum of appeal. 2. The assessee has moved this present petition on 05.03.2021. When it was noticed that the petition is filed on 05.03.2021, which is more than a decade after the order was passed on 30.03.2010, the ld. Counsel of the assessee made elaborate submissions on the factual aspect that the assessee was prevented by sufficient cause from filing of this Miscellaneous Application, inasmuch as, the impugned order was never served upon the assessee, and on the legal aspect, that the time limit set out in section 254(2) of Income Tax Act does not come in the way of entertaining the Miscellaneous Application seeking recall of summarily dismissed as ex ....
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.... order was downloaded, the Covid-19 period was started, during which further action could not be initiated in this regard and in any event, this is the period which is covered for relaxation granted by the Hon'ble Court's above in limitation period. In any case, the impugned order has not been served upon the applicant by anyone. 3. The ld. Counsel of the assessee submitted that while there is indeed a huge delay in filing of the Miscellaneous Application, if it is to be counted from the date of the order, but then if we have to compute the period of limitation from the date of service of the order as is the mandate of the Hon'ble Delhi High Court in the case of Golden Times Services (P.) Ltd. (supra), there is, in fact, no delay on the ....
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....cation as time barred. 5. In response to a question from the bench, as to whether the Auditor had disclosed the liability in notes on accounts, the ld. Counsel of the assessee submitted that he is not aware of any such qualification in the auditor's report. He, however, prayed that even if there is lapse on the part of the auditor's, the assessee must not be punished for the same. It was also confirmed by the ld. Counsel of the assessee, in response to a query from the bench that the said amount is not shown as a contingent liability. The ld. Counsel of the assessee nevertheless prayed that even if there are lapses in reporting by the Auditor, or such or other procedural lapses, the same may not be put against the assessee for the presen....
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....e 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 person aggrieved would not even know that an order has been passed. Such an interpretation would not advance the cause of justice and would not be the correct approach and thus cannot be countenanced. A person who is aggrieved or concerned with an order would legitimately be expected to exercise his rights conferred by the provision and unless the order is communicated or is known to him, either actually or constructively, he ....