The order of Tribunal was passed on 19-9-2018 and the order was served on 5-12-2018. The rectification application was filed on 3-6-2019. The Tribunal held that there was delay of 66 days in filing the application and declined to entertain the application stating that being a creature of statute it did not have any power to pass an order under section 254(2) beyond a period of six months from the end of the month in which the order sought to be rectified was passed. On appea allowing the appeal, that the Tribunal was wrong in not applying the exclusion period in computing the period of limitation and rejecting the application of the assessee filed under section 254(2) as barred by limitation. The order was passed on September 19, 2018, and the copy of order was admittedly served upon the assessee on December 5, 2018. Therefore, the Tribunal should have excluded the time period between September 19, 2018, to December 5, 2018, in computing the period of limitation. Court also observed that if section 254(2) of the Income-tax Act, 1961 is read with sections 254(3) and 268 which provides for exclusion of the time period between the date of the order and the date of service of the order upon the assessee, no hardship or unreasonableness can be found in the scheme of the Act. (AY. 2009-10)