2010 (4) TMI 258

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..... General, Punjab, for the appellant. M.M. KUMAR, J. This appeal filed under Section 260-A of the Income-tax Act, challenges order dated 19.12.2008, passed by the Income tax Appellate Tribunal, Chandigarh Bench (A), Chandigarh (for brevity, 'the Tribunal') in ITA No. 736/Chandi/2006 in respect of Assessment Year 1998-99. The only question of law which arises for determination of this Court is as .....

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..... ne 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 Limitation Act by such special law. On examination of the language used in Sections 35, 35-B, 35-EE, 35-G and 35-H of the Excise Act, it has been concluded in paras 32 and 33 that .....

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..... ete 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. 33. Even otherwise, 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, .....

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..... mation 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) "Appeal to High Court. 260A(2) Th .....

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..... go India Private Limited (supra). The reasoning adopted by Hon'ble the Supreme Court in the case of Hongo India Private Limited (supra) is fully applicable to the question raised in the present appeal. Therefore, we are of the view that the application seeking condonation of delay of 201 days, filed under Section 5 of the Limitation Act, cannot be accepted. 6. For the reasons aforementioned, the .....

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