Limitation for Tribunal Appeals: an appeal filed beyond the period in section 269G(1) cannot be admitted without a timely extension application.

Whether the Appellate Tribunal can admit an appeal filed beyond the period in section 269G(1) was decided by reference to the statutory limitation code: section 269G(1) contains a proviso permitting extension only on an application made before expiry and on proof of sufficient cause, and Chapter XX-A constitutes a self-contained scheme. The Limitation Act and its section 5 do not import a general condonation power into tribunal proceedings. Because no timely proviso application was made, the late appeal could not be admitted and was dismissed by the HC.

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Issues: Whether the Income-tax Appellate Tribunal has power to admit an appeal filed beyond the period of limitation prescribed in sub-section (1) of section 269G of the Income-tax Act.

Analysis: Sub-section (1) of section 269G prescribes a fixed period for filing an appeal and contains a proviso that permits the Appellate Tribunal to extend that period only on an application made before the expiry of the prescribed period and on satisfaction that sufficient cause exists. Section 253(5) and section 5 of the Limitation Act confer a power to admit appeals after the prescribed period, but Chapter XX-A (including section 269G) departs from that general scheme by prescribing its own limited mechanism for extension. The Limitation Act, 1963, and specifically section 5, applies to courts and not to quasi-judicial tribunals; section 29(2) of the Limitation Act does not operate to import section 5 into proceedings before tribunals where the special enactment provides its own self-contained code for limitation. Comparative decisions imposing applicability of the Limitation Act to tribunal appeals were held inconsistent with controlling Supreme Court authority establishing that the Limitation Act applies only to courts. No application for extension under the proviso to section 269G(1) was filed before the expiry of the prescribed period in the present case and the appeal was therefore filed beyond the permitted time without compliance with the statutory mechanism for extension.

Conclusion: Appeal dismissed; the Appellate Tribunal has no power to condone or admit an appeal filed after the period prescribed by section 269G(1) where no timely application under the proviso to that subsection was made.

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