As per sec 254(2) if period of limitation is given for rectification of the order than application for rectification is to be accepted made within the period

Court :
INCOME TAX APPELLATE TRIBUNAL

Brief :
Firstly it is noticed that this ground arises very much from the order passed by the learned CIT(A). Secondly a letter dated 08.11.2007 addressed to the Registry, I.T.A.T, by Shri Pankaj Kumar, ACIT, Circle 1(1), Mumbai is there on record containing the direction of the CIT to file additional ground against the order of the CIT(A) in the instant appeal. Accompanied with this letter is the copy of additional ground which has been signed and verified by Shri Pankaj Kumar, ACIT on 8th November, 2007. It is a different matter that while moving this rectification application Shri P.S.Walia, ACIT, Circle 1(1) has also filed simultaneously Form No.36 dated 3rd August, 2011 with the identical additional ground of appeal. The fact that the additional ground was raised by the Revenue on 8th November, 2007 is borne out from the record of the Tribunal in the form of availability of such letter of Shri Pankaj Kumar, the then ACIT, Circle 1(1), Mumbai. Simply because the Department, at the time of filing miscellaneous application also once again filed additional ground with the current date, cannot obliterate the letter of the Department raising such ground in the year 2007, well before the conclusion of hearing and the consequential passing of order. It clearly proves that the additional ground was taken up before the Tribunal. It is further relevant to consider that the order sheet of the tribunal in the original appeal file has following noting:- "Letter dt. 8.11.07 received from A.C.I.T.(1) M’bai filing 3 copies of additional grounds of appeal. May be consider by the Hon’ble bench at the time of hearing & one copy of additional ground of appeal may be sent to respondent a/w hearing notice.”

Citation :
The Asstt.Commissioner of Income-tax Circle 1(1)Mumbai.(Applicant) Vs. M/s.Birla Sunlife Distribution Co.Ltd.Industry House, 1st floor 159 Churchgate, Reclamation Road Mumbai – 400 020.PAN:AAACB8843M.(Respondent)