Condonation of delay under section 146 was sustained as section 5 of the Limitation Act applied absent express exclusion.

Section 5 of the Limitation Act, 1963 was treated as applicable to condonation of delay under the assessee's section 146 application because the governing statute did not specifically exclude it. Following the binding Punjab and Haryana High Court view, the Tribunal held that the Appellate Assistant Commissioner was justified in condoning the delay, and the condonation was therefore sustained.

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Issues: Whether the Appellate Assistant Commissioner was justified in condoning the delay in the assessee's application under section 146 of the Income-tax Act, 1961 for reopening the case.

Analysis: The Tribunal preferred the view that section 5 of the Limitation Act, 1963 applies unless its operation is specifically excluded by the governing statute. Following the binding Punjab and Haryana High Court decision, the Tribunal held that the condonation granted by the Appellate Assistant Commissioner was sustainable.

Conclusion: The condonation of delay was upheld and the revenue's appeal failed.

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