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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 ..... avish Sood and Maninder Arora for the appellant. Vivek Sethi for the respondent. JUDGMENT The judgment of the court was delivered 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: "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 Limitati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ear that the Legislature intended the appellate authority to entertain the appeal by condoning the delay only up to 30 days after expiry of 60 days which is the preliminary limitation period for preferring an appeal. In the absence of any clause for 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. 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 60 days and 90 days respectively. On the other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... received by the assessee or the Chief Commissioner or Commissioner ;" 5. A perusal of the above quoted provisions 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 the Excise Act, which has been considered by their 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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