MRS. AMRITA CHADHA Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) BY this order we propose to dispose of IT Appeal Nos. 112 and 114 to 118 of 2010, which have been filed under s. 260A of the IT Act, 1961 (for brevity, 'the IT Act') challenging various orders passed by the Income -tax Appellate Tribunal,

(2.) ALONG with the appeals, applications invoking the provisions of s. 5 of the Limitation Act, 1963 (for brevity, the Limitation Act'), seeking condonation of delay in filing the appeals, have also been filed.

(3.) THE aforesaid question is no longer res integra as Hon'ble the Supreme Court in the case of CCE vs. Hongo India (P) Ltd. (2009) 223 CTR (SC) 225 : (2009) 22 DTR (SC) 9 : (2009) 5 SCC 791, while interpreting the provisions of the Central Excise Act, 1944 (for brevity, 'the Excise Act') has laid down that it is a complete code by itself which alone is to 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 Limitation Act by such special law. On examination of the language used in ss. 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 Court in the aforesaid paras reads thus :