S. 254 Miscellaneous petitions filed after 6 months from ITAT order date is barred by limitation

There is an apparent mistake in the order dated 7-4-2016 as the Tribunal has not decided the appeals of the assessee on merit but dismissed the same in limini for want of prosecution. However, the question of rectification of mistake cannot be entertained until and unless the Miscellaneous Petition filed by the assessee is found to be maintainable. The miscellaneous petitions filed by the assessee are beyond the period of 6 months from 1-6-2016 and therefore the same are barred by limitation. In the absence of any provision to condone the delay under the Income Tax Act, it may be a case of omi...