SUKHVINDER SINGH Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) APPELLATE Tribunal, Chandigarh Bench "A", Chandigarh (for brevity "the Tribunal") in ITA No. 1048/Chd/2007 in respect of the asst. yr. 2004 -05. 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 2 days delay in filing the appeal, has also been filed.

(3.) THE aforesaid question is no longer res integra as the Hon'ble Supreme Court in the case of Commr. of CE and Cus. vs. Hongo India (P) Ltd. & Anr. (2009) 223 CTR (SC) 225 : (2009) 22 DTR (SC) 9 : (2009) 315 ITR 449 (SC) : (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 the 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 the Limitation Act were not to apply. The view expressed by the Hon'ble Supreme Court in the aforesaid paras reads thus (p. 459) :