TMI Blog2010 (1) TMI 423X X X X Extracts X X X X X X X X Extracts X X X X ..... -2010 - M.M. Kumar and Jitendra Chauhan, JJ. REPRESENTED BY: Shri Rajiv Sharma, Advocate, for the Appellant. [Order per: M.M. Kumar, J.]. - This appeal filed under section 260A of the Income-tax Act, challenges order dated 27-2-2009, passed by the Income-tax Appellate Tribunal, Chandigarh Bench 'A', Chandigarh (for brevity, 'the Tribunal') in ITA No. 615/Chd./2008 in respect of assessment year 2003-04. 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 prescribed by section 260A(2)(a) of the Income-tax Act, 1961, could be condoned by entertaining an application under section 5 of the Limitation Act, 1963?" 2. Along with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 Commissioner, and to the Appellate Tribunal as well as revision to the Central Government, the Legislature has provided 60 days and 90 days respectively, on the other hand, for filing an appeal and reference to the High Court larger period of 180 days has been provided with to enable t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... visions 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 (P.) Ltd's case (supra). The reasoning adopted by Hon'ble the Supreme Court in the case of Hongo India (P.) Ltd. (supra) is fully applicable to the question raised in the present appeal. Therefore, we are of the view that the application seeking condonation of delay filed under section 5 of the Limitation Act cannot be accepted. 6. For t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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