NULL Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) BENCH (A), Chandigarh (for brevity, 'the Tribunal') in ITA No. 736/Chd/2006 in respect of asst. yr. 1998 -99. The only question of law which arises for determination of this Court is as under :

(2.) ALONG with the appeal an application invoking the provisions of s. 5 of the Limitation Act, 1963 (for brevity, the 'Limitation Act'), seeking condonation of 201 days delay in filing the appeal, has 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 :