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TMI Blog2009 (6) TMI 72X X X X Extracts X X X X X X X X Extracts X X X X ..... ana for the appellant in I. T. A. No. 49 of 2003. Rajendra Tripathi for the respondent in Tax Case (Income-tax Appeal) No. 21 of 2007. Neelabh Dubey for the respondent in Tax Case (Income-tax Appeal) Nos. 7 and 8 of 2006. JUDGMENT The judgment of the court was delivered by DHIRENDRA MISHRA J.— The appellants herein have preferred these appeals under section 260A of the Income-tax Act, 1961 (in short "the Act"), along with separate applications under section 5 of the Limitation Act, 1963, for condonation of delay, as these appeals have been preferred after the prescribed period of limitation of 120 days from the date on which the order appealed against was received by the appellants as provided under section 260A(2) of the Act. 2. Shri Rajeshwara Rao, learned counsel for the Revenue, submitted that the Income-tax Act, 1961, and the provisions of section 260A are not complete code in itself By virtue of sub-section (7) of section 260A, the provisions of the Code of Civil Procedure, 1908, relating to appeal are applicable to appeal under section 260A. Under Order 41, rule 3A of the Civil Procedure Code, application for condonation of delay, for condoning the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... estion in issue has already been considered by three forums. 5. Reliance is placed on the judgment of the hon'ble Supreme Court dated March 27, 2009, delivered in the matter of Commissioner of Customs and Central Excise v. Hongo India (P.) Ltd. [2009] 315 ITR 449 (SC) in S. L. P. (C) No. 14467 of 2007. 6. We have heard learned counsel for the parties. 7. Chapter XX of the Act deals with appeals and revisions. Section 249(1) provides for form of appeal. Sub-section (2) of section 249 provides for limitation of 30 days in filing the appeal before the Commissioner (Appeals). Sub-section (3) empowers the Commissioner (Appeals) to admit the appeal after expiration of the said period if he is satisfied that the appellant had sufficient cause for not presenting it within the period. Section 253 deals with appeals to the Appellate Tribunal. Sub-section (3) of section 253 provides for limitation of 60 days from the date on which the order sought to be appealed against is communicated to the assessee or to the Commissioner, as the case may be, for filing appeal before the Appellate Tribunal. Under sub-section (5), the Appellate Tribunal may admit the appeal or permit the fili ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under this section." 8. Sub-section (1) provides for an appeal against the order of the Appellate Tribunal to the High Court provided that the High Court is satisfied that the case involves a substantial question of law. Sub-section (2) provides that the appeal is to be filed within 120 days from the date on which the order appealed against is received by the assessee or the Chief Commissioner or Commissioner, as the case may be. Sub-section (3) stipulates that the High Court, if satisfied, may formulate a substantial question of law involved in any case and the appeal is to be heard and decided only on the question so formulated. Sub-section (7) makes the provisions of the Civil Procedure Code, 1908, relating to appeals to the High Court, applicable in the case of an appeal under this section only where it is not otherwise provided in the Act. 9. In view of the specific provisions of the Act, as detailed hereinabove, question for our consideration is whether section 5 of the Limitation Act is applicable in respect of an appeal filed under section 260A of the Act ? 10. Shri Rajeshwara Rao, learned counsel for the appellants, contended that in the absence of any specific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the High Court to condone the delay in view of existence of section 29(2). When the statute is silent, the presumption is not drawn automatically about the exclusion of section 29(2) or for that matter section 5 of the Limitation Act. There is nothing to indicate that the application of section 29(2) is excluded except providing a special limitation. Section 260A does not necessarily imply the exclusion of sections 4 to 24 of the Limitation Act. Therefore, section 5 of the Limitation Act is applicable in case of the appeals filed under section 260A." 12. In the matter of Anandilal Poddar and Sons Ltd. [2005] 279 ITR 104 (Cal) also, the Calcutta High Court, while considering the applicability of the Limitation Act in appeal before the High Court under section 260A of the Income-tax Act, held that though section 260A of the Income-tax Act expressly provides for a period of limitation for preferring an appeal to the High Court, the same does not imply that the application of sections 4 to 24 of the Limitation Act is excluded. In order to exclude the application of sections 4 to 24 within the meaning of section 29 of the Limitation Act the necessary exclusion must be express ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which the order appealed is communicated to the aggrieved party. Sub-section (5) enables the Tribunal to condone the delay even beyond the prescribed period provided there was sufficient cause for not presenting it within that period. Under section 35EE, revision lies to the Central Government. Under sub-section (2), application under sub-section (1) is to be made within 3 months from the date of communication. The proviso to sub-section (2) enables the revisional authority to condone the delay for a further period of 90 days. The unamended section 35G provides for appeal to the High Court. Sub-section (2)(a) enables the aggrieved person to file an appeal to the High Court within 180 days from the date on which the order appealed against is received by the aggrieved party. There is no provision to condone the delay in filing the appeal beyond the prescribed period of 180 days. The unamended section 35H provides for reference application to the High Court. Under sub-section (1), the Commissioner of Central Excise or other party within a period of 180 days of the date on which he is served with notice of an order under section 35C direct the Tribunal to refer to the High Court any q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , as one system and as explanatory of each other". The application of this rule of construction has the merit of avoiding any apparent contradiction between a series of statutes dealing with the same subject; it allows the use of an earlier statute to throw light on the meaning of a phrase used in a later statute in the same context; it permits the raising of a presumption, in the absence of any context indicating a contrary intention, that the same meaning attaches to the same words in a later statute as in an earlier statute if the words are used in similar connection in the two statutes; and it enables the use of a later statute as parliamentary exposition of the meaning of ambiguous expressions in an earlier statute."' 18. In the matter of Sirsilk Ltd. v. Textiles Committee [1989] Supp (1) SCC 168, the hon'ble Supreme Court while considering as to what statutes are considered to be in pari materia, referred to Statutes and Statutory Construction by Sutherland thus (page 188): "Statutes are considered to be in pari materia to pertain to the same subject-matter when they relate to the same person or things, or to the same class of persons or thing or have the same pur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to filing of reference application to the High Court. The scheme of the Central Excise Act, 1944, support the conclusion that the time limit prescribed under section 35H(1) to make a reference to High Court is absolute and unextendable by court under section 5 of the Limitation Act. It is well settled law that it is the duty of the court to respect the legislative intent and by giving liberal interpretation, limitation cannot be extended by invoking the provisions of section 5 of the Act." 21. We have already reproduced the relevant provisions of the Income-tax Act contained in Chapter XX, which relates to appeals and revisions. We have also pointed out the salient features of the provisions under Chapter VI-A, which deals with appeals under the Central Excise Act. Both the Acts have been enacted by the Central Legislature. The Central Excise Act was enacted to consolidate and amend the law relating to central duties on excise whereas the Income-tax Act, 1961, was enacted to consolidate and amend the law relating to income-tax and super tax. Both the Acts are periodically amended through the Finance Act to give effect to the financial proposals of the Central Government for the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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