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TMI Blog2017 (6) TMI 1106X X X X Extracts X X X X X X X X Extracts X X X X ..... ere is complete exclusion of Section 5 of the Limitation Act and the Commissioner does not have power to condone the delay after the expiry of 30 days - The Commissioner as such did not have jurisdiction to condone the delay of 30 days - petition dismissed - decided against petitioner. - Writ Petition No. 5447 of 2016 - - - Dated:- 19-6-2017 - S. V. Gangapurwala And G. S. Kulkarni, JJ. Ga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ormation in the form of the documents to which Respondent No.1 has relied. The impugned order be quashed and set aside. 3. The learned Counsel for the revenue submits that the Appellate Authority does not have power to condone the delay of more than 30 days and the order has been rightly passed. 4. The learned Counsel for the Revenue relies on the judgment of the Apex Court in the case Sing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the 'Limitation Act') can be availed for condonation of delay. The first proviso to Section 35 makes the position clear that the appeal has to be preferred within three months from the date of communication to him of the decision or order. However, if the Commissioner is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igh Court were therefore justified in holding that there was no power to condone the delay after the expiry of 30 days period. 6. The Apex court has categorically and specifically observed that there is complete exclusion of Section 5 of the Limitation Act and the Commissioner does not have power to condone the delay after the expiry of 30 days. 7. The Commissioner as such did not have ju ..... X X X X Extracts X X X X X X X X Extracts X X X X
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