COMMISSIONER OF INCOME TAX Vs. GURBACHAN SINGH

JUDGEMENT

(1.) This order shall dispose of ITA Nos. 686, 687 and 669 of 2009, which have been filed under Section 260-A of the Income-tax Act, against the orders passed by the Income tax Appellate Tribunal, Delhi and Chandigarh Benches (for brevity, 'the Tribunal'). The only question of law which arises for determination of this Court is as under:

(2.) In all the aforementioned 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 in filing the appeal.

(3.) The aforesaid question is no longer res integra as Hon'ble the Supreme Court in the case of Commissioner of Customs & Central Excise v. Hongo India (P) Ltd., (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 Sections 35, 35-B, 35-EE, 35-G and 35-H 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:-