2010 (2) TMI 177

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....KUMAR J.-This appeal filed under section 260A of the Income-tax Act, 1961 challenges the order dated July 4, 2008, passed by the Income tax Appellate Tribunal, Chandigarh Bench "A", Chandigarh (for brevity, "the Tribunal") in I. T. A. No.1048/Chandi/2007 in respect of the assessment year 2004-05. The only question of law which arises for determination of this court is as under: "Whether the delay....

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.... govern the matters provided by that Act. It has further been held that in the presence of special law providing for limitation with regard to filing of appeal, the court could examine the extent of exclusion of the Limitation Act by such special law. On examination of the language used in sections 35, 35B, 35EE, 35G and 35H of the Excise Act, it has been concluded in paragraphs 32 and 33 that the....

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....ere is complete exclusion of section 5 of the Limitation Act. The High Court was, therefore, justified in holding' that there was no power to condone the delay after expiry of the prescribed period of 180 days. Even otherwise, for filing an appeal to the Com missioner, and to the Appellate Tribunal as well as revision to the Central Government, the Legislature has provided 60 days and 90 days resp....

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....no intimation under this sub-section shall be sent after the expiry of one year from the end of the financial year in which the return is made." Section 249(3) "The Commissioner (Appeals) may admit an appeal after the expiration of the said period of he is satisfied that the appellant has sufficient cause for not presenting it within that period." Section 260A(2)(a) "260A. Appeal to High Court....