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TMI Blog2009 (10) TMI 123X X X X Extracts X X X X X X X X Extracts X X X X ..... section 5 of the Limitation Act has no application to the appeals under section 260A of the Income-tax Act. The power conferred upon the courts by virtue of section 5 of the Limitation Act to condone the delay, if any, in presenting either an appeal or an application is not available to this court while exercising jurisdiction under section 260A of the Income-tax Act. 5. The submission of the learned counsel for the respondent is that the provisions of the Income-tax Act in so far as appeals and revisions under the Act are concerned, are a complete code in themselves prescribing various aspects of appeals and revisions such as the forum, the procedure and the limitation and it is not permissible in the background of such a situation to place reliance upon the provisions of the Limitation Act. 6. The learned counsel for the respondent also placed reliance upon a judgment of the Supreme Court reported in Commissioner of Customs and Central Excise v. Hongo India P. Ltd. [2009] 315 ITR 449 (SC) in support of his submission. Further, the learned counsel brought to the notice of the court that the abovementioned decision of the Supreme Court was also followed in another order of the Su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is whether the provisions of this section are expressly excluded in the case of reference to the High Court. It was contended before us that the words 'expressly excluded' would mean that there must be an express reference made in the special or local law to the specific provisions of the Limitation Act of which the operation is to be excluded. In this regard, we have to see that the scheme of the special law here in this case is the Central Excise Act. The nature of the remedy provided therein is such that the Legislature intended it to be a complete code by itself which alone should govern the several matters provided by it. If, on an examination of the relevant provisions, it is clear that the provisions of the Limitation Act are necessarily excluded, then the benefits conferred therein cannot be called in aid to supplement the provisions of the Act. In our considered view, even in a case where the special law does not exclude the provisions of sections 4 to 24 of the Limitation Act by an express reference, it would nonetheless be open to the court to examine whether and to what extent, the nature of those provisions or the nature of the subject-matter and scheme of the special ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ys from the relevant date specified there under sub-section (3) authorises the Commissioner (Appeals) to admit an appeal after the expiry of the period of limitation if the Commissioner is satisfied that the appellant had sufficient cause for not presenting the appeal within the prescribed period of 30 days. 12. Similarly, section 253 of the Income-tax Act provides for appeals to an Appellate Tribunal, constituted under section 252 of the Act, against the various orders enumerated in section 253. Once again sub-sections (3) and (5) of section 253 are relevant in the context. While sub-section (3) stipulates a period of limitation of 60 days reckoned from the date of the communication of the order sought to be appealed against sub-section (5) enables the Appellate Tribunal in its discretion to admit an appeal presented after the expiry of the period of limitation in those cases where the Tribunal is satisfied that there was sufficient cause for the appellant for not presenting the appeal within the prescribed period of limitation. 13. Coming to the appeals to High Court, section 260A of the Income-tax Act provides for appeals to the High Court from various orders enumerated therei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the High Court, apply to the appeals under the Income-tax Act. The provisions under the Civil Procedure Code which deal with the appeals to the High Court are section 96 and section 100 read with Orders 41 and 42. The learned counsel placed reliance on rule 3A of Order 41 of the Civil Procedure Code which, according to the learned counsel, authorizes the High Court receiving appeals to condone the delay, if any, in presenting the appeal. 17. Appeals to the High Court under the Civil Procedure Code could be filed under the provisions of sections 96 and 100. While section 96 deals with the appeals from original decrees section 100 deals with the appeals from the appellate decrees, Orders 41 and 42 deal with the form and other procedural aspects of the abovementioned appeals. Rule 3A of Order 41, relied upon by the learned counsel for the applicant, reads as follows : "3A. Application for condonation of delay.-(1) When an appeal is presented after the expiry of the period of limitation specified therefore, it shall be accompanied by an application supported by affidavit setting forth the facts on which the appellant relies to satisfy the court that he had sufficient cause for not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax Appeal (L) No. 3592/08 (CIT v. Grasim Industries Limited [2009] 319 ITR 154) had an occasion to consider both the abovementioned two decisions of the Full Bench of the Bombay High Court as well as the Supreme Court in the context of the jurisdiction of the High Court under section 260A of the Income-tax Act and came to the conclusion that the High Court cannot resort to section 5 of the Limitation Act for condoning the delay in admitting an appeal delayedly presented under section 260A of the Income-tax Act. 20. Another Full Bench of the Allahabad High Court in a case reported in CIT v. Mohd. Farooq [2009] 317 ITR 305 also opined that section 5 of the Limitation Act has no application to the appeals under the Income-tax Act under section 260A of the Act. It may be mentioned here that the Full Bench of the Allahabad High Court also examined by the Full Bench decision of the Bombay High Court and the decision of the Supreme Court, referred to earlier. 21. For the above reasons, we are unable to accept the submission made by the applicant herein. Therefore, the preliminary objection raised by the respondent is accepted. The application is dismissed as not maintainable. Con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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