ANITA CHADHA Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) This appeal 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:

(2.) Along with the appeal an application invoking the provisions of Section 5 of the Limitation Act, 1963 (for brevity, the 'Limitation Act'), seeking condonation of 23 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 CC & CE 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, 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: