Condonation of delay under income tax appeals: Section 5 Limitation Act does not extend to appeals under section 260A.

Section 5 of the Limitation Act, 1963 does not apply to appeals under section 260A of the Income-tax Act, 1961 because the statutory scheme fixes a specific limitation period and contains no power to condone delay. The article notes that, unlike sections 249 and 253, section 260A does not expressly authorise admission of delayed appeals, and this omission was treated as deliberate within the Act's complete code on forum, procedure and limitation. It also applies the principle from Hongo India that exclusion of the Limitation Act may arise by necessary implication, and states that Order 41 Rule 3A CPC is only procedural and cannot create condonation power.

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Issues: Whether the delay in filing an appeal under section 260A of the Income-tax Act, 1961 could be condoned by invoking section 5 of the Limitation Act, 1963.

Analysis: The statutory scheme was examined by contrasting the appellate provisions under the Income-tax Act, 1961. While sections 249 and 253 expressly empower the Commissioner (Appeals) and the Appellate Tribunal to admit delayed appeals on sufficient cause being shown, section 260A prescribes a fixed limitation period for appeals to the High Court and contains no corresponding provision conferring power to condone delay. The absence of such power was treated as deliberate, especially in light of the Act operating as a complete code governing forum, procedure and limitation. The reasoning in Commissioner of Customs and Central Excise v. Hongo India P. Ltd. was applied to hold that exclusion of the Limitation Act may arise by necessary implication even without an express exclusion clause. Rule 3A of Order 41 of the Code of Civil Procedure, 1908 was held to be procedural and not an independent source of power to condone delay under section 260A.

Conclusion: Section 5 of the Limitation Act, 1963 does not apply to appeals under section 260A of the Income-tax Act, 1961, and the delay could not be condoned.

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