TMI Blog2010 (5) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... lay in filing the appeals is dismissed. - 171 and 173 of 2010 (O&M) - - - Dated:- 20-5-2010 - CORAM: HON'BLE MR. JUSTICE M.M. KUMAR HON'BLE MR. JUSTICE JITENDRA CHAUHAN Present: Mr. Suvir Sehgal, Additional Advocate General, Punjab, for the appellant. M.M. KUMAR, J. This order shall dispose of ITA Nos. 171 and 173 of 2010, which have been filed under Section 260-A of the Income-tax Act, challenging common order dated 19.12.2008, passed by the Income tax Appellate Tribunal, Chandigarh Bench 'A', Chandigarh (for brevity, 'the Tribunal') in ITA Nos. 737 735/Chandi/2006 in respect of Assessment Years 1999-2000 and 1997-98 respectively. The only question of law which arises for determination of this Court is as under: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made within 180 days only from the date of communication of the decision or order. In other words, the language used in other provisions makes the position clear that the legislature intended the appellate authority to entertain the appeal by condoning the delay only up to 30 days after expiry of 60 days which is the preliminary limitation period for preferring an appeal. In the absence of any clause condoning the delay by showing sufficient cause after the prescribed period, there is complete exclusion of Section 5 of the Limitation Act. The High Court was, therefore, justified in holding that there was no power to condone the delay after expiry of the prescribed period of 180 days. 33. Even otherwise, for filing an appeal to the Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h Court and such appeal under this sub-section shall be- (a) filed within one hundred and twenty days from the date on which the order appealed against his received by the assessee or the Chief Commissioner or Commissioner;" 5. A perusal of above quoted provisions would show that wherever the legislature desires to provide for condonation of delay, a specific provision has been made in the Act and, therefore, if no such provision has been made, then no application under Section 5 of the Limitation Act could be filed as the Act itself is a complete code like Excise Act, which has been considered by their Lordships' of Hon'ble the Supreme Court in Hongo India Private Limited (supra). The reasoning adopted by Hon'ble the Supreme Court in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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