2010 (2) TMI 210

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....005-06. The only question of law which arises for determination of this court is as under: "Whether the delay in filing of the appeal beyond the period of 120 days prescribed by section 260A(2) (a) of the Income-tax Act, 1961, could be condoned by entertaining an application under section 5 of the Limitation Act, 1963?" 2. Along with the appeal an application invoking the provisions of section 5 of the Limitation Act, 1963 (for brevity, "the Limitation Act"), seeking condonation of 2 days delay in filing the appeal, has also been filed. 3. The aforesaid question is no longer res integra as the hon'ble Supreme Court in the case of Commissioner of Customs and Central Excise v. Hongo India (P.) Ltd. [ 2009] 315 ITR 449; [2009] 5 SCC 7....

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.... was no power to condone the delay after expiry of the prescribed period of 180 days. Even other wise, for filing an appeal to the Commissioner, and to the Appellate Tribunal as well as revision to the Central Government, the Legislature has provided 60 days and 90 days respectively. On the other hand, for filing an appeal and reference to the High Court larger period of 180 days has been provided to enable the Commissioner and the other party to avail the same. We are of the view that the Legislature provided sufficient time, namely, 180 days for filing reference to the High Court which is more than the period prescribed for an appeal and revision." 4. When we examine the provisions of the Income-tax Act, 1961 (for brevity, "the Act"), ....