Ramit Kochar ORDER
Ramit Kochar, Member (A)
1. This Miscellaneous Application (MA) is filed by assessee on 20.01.2017 seeking rectification of mistake, which as per assessee is apparent from record and has crept in the appellate order dated 02.02.2016 passed by Income Tax Appellate Tribunal, Allahabad, U.P. (hereinafter called "the tribunal") in ITA No. 280/Alld/2015 for assessment year(ay) 2008-09. This MA was heard through video conferencing mode through Virtual Court.
2. At the threshold, it was brought to our notice by ld. DR that this MA is barred by limitation as it is filed beyond the time provided u/s. 254(2) of the 1961 Act. It is brought to our notice by ld, DR that Section 254(2) of the 1961 Act was amended vide Finance Act, 2016 w.e.f. 01.06.2016 and the period now provided for rectifying the mistake apparent from record is reduced to six months from the end of the month in which the appellate order was passed by tribunal. It was submitted that prior to aforesaid amendment, the period provided was four years which was reduced to six months. It was submitted that the appellate order in ITA No. 2280/Alld/2015 was passed by tribunal, on 02.02.2016, while the MA application was filed on 20.01.2017, which is beyond six months from the end of the month in which appellate order dated 02.02.2016 was passed by tribunal, and hence this MA is not maintainable in the eyes of law being time barred as filed beyond limitation period as provided under the statute. It was submitted by ld. DR that Section 254(2) was amended wef 01.06.2016 and period of limitation was reduced to six months from four years and hence this is a change in procedures and hence new procedures will apply and thus, the new limitation period of six months will be applicable, and the assessee ought to have filed MA within the new limitation period of six months, but the assessee filed MA on 20.01.2017 which is clearly time barred and hence this MA is not maintainable.
2.1. The ld. Counsel for the assessee vehemently submitted that the appellate order in ITA no. 280/Alld/2015 for ay: 2008-09, was passed by tribunal on 02.02.2016, which is prior to amendment made by Finance Act, 2016 which is applicable from 01.06.2016, and hence in the instant case, old limitation period of four years will be applicable as the tribunal passed appellate order prior to amendment made by Finance Act, 2016 reducing limitation period to six months which is effective from 01.06.2016.
3. After hearing both the parties, we are of the considered view that Section 254(2) of the 1961 Act was amended by Finance Act, 2016 w.e.f. 01.06.2016 reducing limitation period for filing of MA for seeking rectification of mistake apparent from record in the tribunal order to six months from the end of month in which appellate order which is sought to be rectified was passed by tribunal. The earlier limitation for filing MA u/s. 254(2) was four years. This amendment is procedural in nature and it is well settled that the assessee does not have any vested right in procedure. It is also well settled that if the special statute provides for limitation, then the said special statute will govern the same and the limitation as is provided under the general statute governing limitation viz. The Limitation Act, 1963 shall not have applicability. It is also pertinent to mention that provisions of Section 253(5) of the 1961 Act vests powers with tribunal to condone delay in filing of appeals or memorandum of cross appeals beyond limitation period as provided u/s. 253(3) or 253(4) of........