2010 (1) TMI 272

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....sessment year 2002-03, dismissing the appeals filed by the Shergarh Co-op. L and C Society Ltd., the Udekaran Co-op. L & C Society Ltd. and the Mehrajwala Co-op. L and C Society Ltd. on the ground of being barred by limitation. 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. In all the appeals there is an application invoking the provisions of section 5 of the Limitation Act, 1963 (for brevity, the Limitation Act'), seeking condonation of delay of 74 days in filing the ....

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....delay by showing sufficient cause after the prescribed period, there 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 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 of the same. We are of the view that the Legislature provided sufficient time, namely, 180 days for filin....