TMI Blog2010 (4) TMI 273X X X X Extracts X X X X X X X X Extracts X X X X ..... applicable to the question raised in the present appeal. Therefore, we are of the view that the applications seeking condonation of delay of 16 days in filing the appeals, filed under Section 5 of the Limitation Act, cannot be accepted. - 64, 65 of 2010 (O&M) - - - Dated:- 22-4-2010 - CORAM: HON'BLE MR. JUSTICE M.M. KUMAR HON'BLE MR. JUSTICE JITENDRA CHAUHAN Present: Mr. Sachin Gupta, Advocate, for the appellant. M.M. KUMAR, J. This order shall dispose of ITA Nos. 64 and 65 of 2010, which have been filed under Section 260-A of the Income-tax Act, 1961 (for brevity, 'the Act'), challenging common order dated 3.12.2008, passed by the Income tax Appellate Tribunal, Chandigarh Bench (SMC Bench) [for brevity, 'the Tribunal' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s pointed out earlier, the language used in Sections 35, 35B, 35EE, 35G and 35H makes the position clear that an appeal and reference to the High Court should be 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt. 260A(2) The Chief Commissioner or the Commissioner or an assessee aggrieved by any order passed by the Appellate Tribunal may file an appeal to the High 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 bee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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