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2016 (12) TMI 70 - MADRAS HIGH COURTCondonation of delay of 120 days - limitation period prescribed in the proviso to Section 36(1) of the Act - Held that: - As per Section 36(1) of the Act, the limitation period for filing appeal by the Government is 120 days, whereas it is 60 days for others. Therefore, it is clear that within 120 days, the Government should have filed appeal. It is further specified that the Appellate Authority is empowered to admit the appeal presented by the Government, after further period of 120 days, if sufficient cause is given for not filing the appeal within the limitation period. Therefore, it is clear that appellate authority is empowered to condone the delay upto 120 days after the expiry of the limitation period as specified in the proviso to Section 36 of the Act. Since the statute provides for a specific period of limitation, the authority concerned cannot condone the delay beyond the period of 240 days i.e. 120 days of limitation period and 120 days of delay. This clear exclusion renders the appeal filed by the Government beyond the period of 240 days as one barred by limitation. The condonation of delay period is beyond the period prescribed by the statutory provisions and the same is not legally sustainable and therefore, this Court has come to the conclusion that since the second respondent has filed the appeal beyond the period of limitation as prescribed under Section 36(1) of the Act, the impugned order passed by the first respondent/Tribunal is liable to be set aside - delay not condoned - appeal allowed - decided in favor of appellant-assessee.
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