ANIL KUMAR NEVATIA Vs. INCOME TAX OFFICER WARD

JUDGEMENT

(1.) This appeal under Section 260 A of the Income Tax Act, 1961 has been directed against an order dated September 06, 2019, passed by the Income Tax Appellate Tribunal, "A" Bench Kolkata, in an application under Section 254(2) of the Income Tax Act, 1961 ("said Act" for short) being M.A No. 132/Kol/2019 in connection with I.T.A No. 1479/Kol/2017 for the Assessment Year 2009-2010.

(2.) The assessee filed the said application praying rectification of the order of the Tribunal passed on September 09, 2018. Admittedly, the said order of the Tribunal was served on the assessee on December 05, 2018, and the assessee filed the said application on June 03, 2019.

(3.) Tribunal held that there was a delay of 66 days in filing the said application by the assessee. Tribunal declined to entertain the said application being barred by limitation holding that the Income Tax Tribunal is a creature of statute and the Tribunal did not have any power to pass an order under Section 254(2) of the Act beyond a period of six months from the end of the month in which the order sought to be rectified was passed.