INDIAN ROADLINES AFGAN ROAD vs. COMM. OF INCOME TAX-2, JALANDHAR

ITA/528/2009HC Punjab & HaryanaPHHC01084645200910 February 2010Author: MR. JUSTICE M.M. KUMAR,MR. JUSTICE JITENDRA CHAUHAN5 pages
AI SummaryDismissed

What were the facts?

The appellant, Indian Roadlines, filed an appeal under Section 260-A of the Income-tax Act, 1961, challenging an order dated December 31, 2008, passed by the Income Tax Appellate Tribunal, Amritsar Bench. The appeal was filed for Assessment Year 2005-06. Along with the appeal, the appellant filed an application under Section 5 of the Limitation Act, 1963, seeking condonation of a 2-day delay in filing the appeal. The appeal was filed beyond the 120-day period prescribed by Section 260-A(2)(a) of the Income-tax Act.

What did the High Court hold?

The High Court held that the Income-tax Act, 1961, is a complete code in itself, similar to the Central Excise Act, 1944, as interpreted by the Supreme Court in Commissioner of Customs & Central Excise v. Hongo India (P) Ltd. The Court noted that specific provisions within the Income-tax Act, such as Section 249(3), provide for condonation of delay where the legislature intends it. However, Section 260A(2)(a) prescribes a strict timeline of 120 days for filing an appeal to the High Court without any explicit provision for condoning delay beyond this period. Therefore, the reasoning in Hongo India (P) Ltd. is fully applicable, meaning Section 5 of the Limitation Act cannot be invoked to condone delays in filing appeals under Section 260-A of the Income-tax Act. Consequently, the application for condonation of delay was dismissed, and the appeal was also dismissed as time-barred.

What were the issues?

1. Whether the delay in filing an appeal beyond the 120 days prescribed by Section 260-A(2)(a) of the Income-tax Act, 1961, can be condoned by entertaining an application under Section 5 of the Limitation Act, 1963? Assessee's Contention: The assessee filed an application under Section 5 of the Limitation Act to condone a 2-day delay in filing the appeal. Revenue's Contention: Not recorded in the judgment.

Which sections of the Income-tax Act were involved?

Section 260-A,Section 260A(2)(a),Section 5,Section 143(1),Section 249(3)

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. ITA No. 528 of 2009 Date of Decision: February 10, 2010 Indian Roadlines …Appellant Versus Commissioner of Income Tax-2, Jalandhar …Respondent CORAM: HON'BLE MR. JUSTICE M.M. KUMAR HON’BLE MR. JUSTICE JITENDRA CHAUHAN Present: Mr. Ravish Sood, Advocate, and Mr. Maninder Arora, Advocate, for the appellant. Mr. Vivek Sethi, Advocate, for the respondent.

1.

To be referred to the Reporters or not?

2.

Whether the judgment should be reported in the Digest? M.M. KUMAR, J. This appeal filed under Section 260-A of the Income-tax Act, challenges order dated 31.12.2008, passed by the Income Tax Appellate Tribunal, Amritsar Bench, Amritsar (for brevity, ‘the Tribunal’) in ITA No. 425(ASR)/2008 in respect of Assessment Year 2005-06. The only question of law which arises for determination of this Court is as under: “Whether the delay in filing of the appeal beyond the period of 120 days prescribed by Section 260-A(2)(a) of the Income-tax Act, 1961, could be condoned by entertaining an application under Section 5 of the Limitation Act, 1963?”

2.

Along with the appeal an application invoking the provisions of Section 5 of the Limitation Act, 1

The order continues below.

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