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2009 (8) TMI 139 - HC - Income TaxWhether the High Court can condone the delay when an appeal is preferred beyond the time prescribed under section 260A of the Act in view of the decision rendered by the apex court in Commissioner of Customs and central Excise v.Hongo India P Ltd. - there is no dispute over the fact that the appeals have been preferred beyond the period of limitation - section 260A permits the assessee or the Revenue to prefer an appeal within 120 days from the date on which the order appealed against is received by the assessee. The receipt of the order passed by the assessee has its own signification. By no stretch of imagination, its significance can be marginalised. Two aspects, namely, the period and the date from which it is computed, have to be given their due weightage and on conferral of such weightage, the only conclusion which can be arrived at in the backdrop of Hongo India Private Limited is that this court has no power to condone the delay. – Accordingly, appeals are dismissed
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