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TMI Blog2010 (1) TMI 272X X X X Extracts X X X X X X X X Extracts X X X X ..... of 120 days prescribed by section 260A(2)(a) Act could not be condoned by entertaining an application u/s 5 of the Limitation Act. - 654 of 2009 (O & M) - - - Dated:- 12-1-2010 - KUMAR M. M., JITENDRA CHAUHAN JJ JUDGMENT The judgment of the court was delivered by 1. M. M. Kumar J .-This order shall dispose of I. T. A. Nos. 654, 655 and 656 of 2009, filed under section 260A of the Income-tax Act, 1961, challenging common order dated February 27, 2009, passed by the Income tax Appellate Tribunal, Amritsar Bench, Amritsar (for brevity, "the Tribunal") in I. T. A. Nos. 355 to 357 (ASR) of 2007 in respect of the assessment year 2002-03, dismissing the appeals filed by the Shergarh Co-op. L and C Society Ltd., the Udekaran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the aforesaid paragraphs reads thus (page 459): "As pointed out earlier, the language used in sections 35, 35B, 35EE, 35G and 35H makes the position clear that an appeal and reference to the High Court should be made within 180 days only from the date of communication of the decision or order. In other words, the language used in other provisions makes the position clear 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 condoning the delay by showing sufficient cause after the prescribed period, there is complete exclusion of section 5 of the Lim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t period." Section 260A (2)(a) "260A. Appeal to High Court- . . . (2) The Chief Commissioner or the Commissioner or an assessee aggrieved by any order passed by the Appellate Tribunal may file an appeal to the High Court and such appeal under this sub-section shall be- (a) filed within one hundred and twenty days from the date on which the order appealed against his 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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