2010 (1) TMI 423

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....peal filed under section 260A of the Income-tax Act, challenges order dated 27-2-2009, passed by the Income-tax Appellate Tribunal, Chandigarh Bench 'A', Chandigarh (for brevity, 'the Tribunal') in ITA No. 615/Chd./2008 in respect of assessment year 2003-04. 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 p....

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....e of special law providing for limitation with regard to filing of appeal, the Court could examine the extent of exclusion of 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 paras 32 and 33 that the provisions of Limitation Act were not to apply. The view expressed by Hon'ble the Supreme Cour....

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....ding that there was no power to condone the delay after expiry of the prescribed period of 180 days. 33. 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 da....

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.... financial year in which the return is made." Section 249(3):- "(3) The Commissioner (Appeals) may admit an appeal after the expiration of the said period if he is satisfied that the appellant had sufficient cause for not presenting it within that period." Section 260A (2)(a):- "260A Appeal to High Court:- (2) The Chief Commissioner or the Commissioner or an assessee aggrieved by any order ....