TMI Blog2010 (2) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... ndonatin of delay filed under section 5 of the Limitation Act could not be accepted. - 99 of 2009 (O&M). - - - Dated:- 1-2-2010 - M. M. KUMAR and RAKESH KUMAR JAIN JJ. Akshay Bhan for the appellant. JUDGEMENT The judgment of the court was delivered by 1. M. M. KUMAR J .-This appeal filed under section 260A of the Income-tax Act, 1961 challenges the order dated July 4, 2008, passed by the Income tax Appellate Tribunal, Chandigarh Bench "A", Chandigarh (for brevity, "the Tribunal") in I. T. A. No.1048/Chandi/2007 in respect of the assessment year 2004-05. The only question of law which arises for determination of this court is as under: "Whether the delay in filing of the appeal beyond the period of 120 days prescri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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. Even otherwise, for filing an appeal to the Com missioner, and to the Appellate Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -section shall be - (a) Filed within one hundred and twenty days from the date on which the order appealed against is received by the assessee or the Chief Commissioner or Commissioner;" 5. A perusal of the 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 the Excise Act, which has been considered by their Lordships of the hon'bleSupreme Court in Hongo India (P) Ltd . [2009] 315 ITR 449. The reasoning adopted by the hon'ble Supreme Court in the case of Hongo I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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