Income Tax Appellate Tribunal’s power to rectify it order U/S 254

According the provision of Income Tax Act,1961 section 253(5) where Income Tax Appellate Tribunal ( ITAT) has powers to condone delay in filing of an appeal or memorandum of corr- objection after the expiry of period provided under section 253(3) and section 253(2) have no powers to condone delay in filing rectification after the expiry of six months ( earlier four years) against the it order passed under section 254(1).In the case of an order passed by tax authority which is appealable before the ITAT the appellate authority has enough powers to condone the delay in filing the said appeal after the expiry of the prescribed period under section 253(3) subject to its satisfaction.

But once the ITAT passes order under section 254 (1)the order can be modified or rectified in case rectification application is filed within a period of six months( earlier four year) for any mistake apparent from the records by the ITAT itself  or on the the application filed by the appellant or the defendant.