Shri. Jagmohan Gurbakshish Singh Vs. The DCIT (ITAT Chandigarh)
The assessee has moved an application for recalling of the order pleading that a mistake apparent on the record has occurred in the impugned order. The mistake can be due to wrong appreciation of facts or wrong application of law; it may either be due to mistaken belief of the parties to the litigation or wrong application of law by the adjudicating authority. So far as the issue relating to the date of commencement of the limitation for filing the rectification application is concerned, the position is settled by the various Courts of law including that of the Hon’ble Gujarat High Court in ‘Peaterplast Synthetics (P) Ltd Vs. CIT’ (supra) and ‘Liladhar T Khushlani Vs. Commissioner of Customs’ (supra), holding that the relevant date has to be taken as the date of dispatch / receipt of the copy of the order and not the date of passing of the order. Since as on both the dates i.e. date of dispatch as well as dated of receipt, the application of the assessee would be deemed to be filed within the limitation period, hence, we leave the question of law open as to whether the date of dispatch of order or the date of receipt of copy of the order by the concerned party is to be taken as date of commencement of limitation period.
