2010 (3) TMI 61

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.... Added Horticulture in Punjab, Chandigarh ITA Nos. 112 & 114 to 118 of 2010 I.T.A. No. 118 of 2010 Commissioner of Income Tax-II, Chandigarh Versus M/s Council for Citrus & Agri Juicing in Punjab, Chandigarh CORAM: Hon'ble Mr. Justice M.M. Kumar Hon'ble Mr. Justice Jitendra Chauhan Present: Mr. Rajiv Sharma, Advocate, for Mr. S.K. Mukhi, Advocate, (in ITA No. 112 of 2010), Mr. Vivek Sethi, Advocate, (in ITA Nos. 114 & 115 of 2010), Ms. Urvashi Dhugga, Advocate, (in ITA Nos. 116 to 118 of 2010), for the appellant(s). 1. To be referred to the Reporters or not? 2. Whether the judgment should be reported in the Digest? M.M. KUMAR, J. By this order we propose to dispose of ITA Nos. 112 and 114 to 118 of 2010, which have been file....

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....3 that the provisions of Limitation Act were not to apply. The view expressed by Hon'ble the Supreme Court in the aforesaid paras reads thus:- " 32. As pointed out earlier, the language used in Sections 35, 35B, 35EE, 35G and 35H makes the position clear that an appeal and reference to the High Court should be made within 180 days only from the date of communication of the decision or order. In other words, the language used in other provisions makes the position clear that the legislature intended the appellate authority to entertain the appeal by condoning the delay only up to 30 days after expiry of 60 days which is the preliminary limitation period for preferring an appeal. In the absence of any clause condoning the delay by showing su....

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....pellant had sufficient cause for not presenting it within that period." Section 260A(2)(a) "Appeal to High Court. 260A(2) The Chief Commissioner or the Commissioner or an assessee aggrieved by any order passed by the Appellate Tribunal may file an appeal to the High Court and such appeal under this sub-section shall be- (a) filed within one hundred and twenty days from the date on which the order appealed against his received by the assessee or the Chief Commissioner or Commissioner;" 5. A perusal of above quoted provisions would show that wherever the legislature desires to provide for condonation of delay, a specific provision has been made in the Act and, therefore, if no such provision has been made, then no application under Sect....