2010 (1) TMI 423 - HC - Central Excise

Limitation- 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? Held that- in the light of the decision of CCand CE v. Hongo India (P.) Ltd. 2009 TMI - 32749 - SUPREME COURT, provision of Limitation Act held as not applicable in said case after examination of Central Excise Act. Application seeking condonation of delay of 23 days in filing appeal dismissed. Application dismissed as time bar.

Summary

Issues:
Delay in filing appeal under section 260A of the Income-tax Act, 1961 and condonation of delay under section 5 of the Limitation Act, 1963.

Analysis:
The judgment concerns an appeal challenging an order passed by the Income-tax Appellate Tribunal regarding the assessment year 2003-04. The main issue before the court was whether the delay in filing the appeal beyond the prescribed period of 120 days under section 260A(2)(a) of the Income-tax Act could be condoned through an application under section 5 of the Limitation Act. The court referred to a Supreme Court case regarding the Central Excise Act, which established that where a special law provides for a limitation period, the provisions of the Limitation Act may not apply. The court highlighted that the Income-tax Act, similar to the Excise Act, contains specific provisions for condonation of delay, indicating that the Act is a complete code like the Excise Act. Therefore, the court concluded that in the absence of a specific provision for condonation of delay in the Income-tax Act, an application under section 5 of the Limitation Act cannot be entertained. Consequently, the court dismissed the application seeking condonation of a 23-day delay in filing the appeal, leading to the dismissal of the appeal itself as time-barred.