2010 (4) TMI 258 - HC - Income Tax

Delay in filing of an appeal - Section 5 of the Limitation Act, 1963 Held 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 (2009 -TMI - 32749 - SUPREME COURT). The reasoning adopted by Hon ble the Supreme Court in the case of Hongo India Private Limited (2009 -TMI - 32749 - SUPREME COURT) is fully applicable to the question raised in the present appeal. Therefore, we are of the view that the application seeking condonation of delay of 201 days, filed under Section 5 of the Limitation Act, cannot be accepted.

Summary

Issues:
Challenge to order of Income tax Appellate Tribunal regarding delay in filing appeal under Section 260-A of the Income-tax Act, 1961.

Analysis:
The High Court examined the issue of whether delay in filing an appeal beyond the prescribed period could be condoned under Section 5 of the Limitation Act, 1963. The Court referred to a Supreme Court judgment regarding the Central Excise Act, emphasizing that when a special law provides for limitation, the provisions of the Limitation Act may not apply. The Court highlighted that specific provisions in the Income-tax Act, such as Section 249(3) and Section 260A(2)(a), indicate that the legislature intended for a complete code without the need for condonation of delay. Drawing parallels with the Excise Act case, the Court concluded that the application for condonation of a 201-day delay could not be accepted under Section 5 of the Limitation Act.

The Court emphasized that the Income-tax Act, similar to the Excise Act, contains specific provisions for condonation of delay, indicating a complete code that does not require the application of the Limitation Act. By citing relevant sections like Section 143(1) and Section 260A(2)(a), the Court established that the legislature's intent was to provide a clear framework for filing appeals without the need for additional provisions like those in the Limitation Act. Therefore, the Court dismissed the application for condonation of delay and consequently dismissed the appeal as time-barred.

In the final judgment, the Court, consisting of Hon'ble Mr. Justice M.M. Kumar and Hon'ble Mr. Justice Jitendra Chauhan, dismissed the application seeking condonation of a 201-day delay in filing the appeal under Section 5 of the Limitation Act. The Court held that since the Income-tax Act is a complete code with specific provisions for condonation of delay, the application could not be accepted. Consequently, the appeal was also dismissed as time-barred, in line with the provisions of the Act. The judgment was delivered on April 8, 2010.