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TMI Blog2010 (2) TMI 210X X X X Extracts X X X X X X X X Extracts X X X X ..... elivered by 1. M. M. KUMAR J.— This appeal filed under section 260A of the Income-tax Act, 1961, challenges the order dated December 31, 2008, passed by the Income Appellate Tribunal, Amritsar Bench, Amritsar (for brevity, "the Tribunal"), in I. T. A. No. 425(ASR)/2008 in respect of the assessment year 2005-06. The only question of law which arises for determination of this court is as under: "W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lf which alone is to govern the matters provided by that Act. It has further been held that in the presence of special law providing for limitation with regard to filing of appeal, the court could examine the extent of exclusion of the Limitation Act by such special law. On examination of the language used in sections 35, 35B, 35EE, 35G and 35H of the Excise Act, it has been concluded in paragraph ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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. Even other wise, for filing an appeal to the Commissioner, and to the Appellate Tribunal as well as revision to the Central Government, the Legislature has provided 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "Provided further that no intimation under this sub-section shall be sent after the expiry of one year from the end of the financial year in which the return is made." Section 249(3): "The Commissioner (Appeals) may admit an appeal after the expiration of the said period if he is satisfied that the appellant had sufficient cause for not presenting it within that period." Section 260A(2)(a): " ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Lordships of the hon'ble Supreme Court in Hongo India (P.) Ltd. [2009] 315 ITR 449. The reasoning adopted by the hon'ble Supreme Court in the case of Hongo India (P.) Ltd. [ 2009]315 ITR 449 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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