Taxc/23/2009 Of Commissioner Of Income Tax, Raipur v. Vijay Kumar Puri

%|!<-i"i';. 8)Tt]<-l*"?. Tef''1!'I-4<(~ b-'x_Co-rfi—<<tQ*n*tdi shHi<»i^'s^w^^; ('y^•FEBIW 'are'" y?'3tiT£ii<f<{i'1^iH^t ^ t^T<t ^[^^!f<:=ET! ;i7T?S';??^;3ifma"^iHIGH COURT OF CHHATTiqGARH AT BiLASPURCoram:•Hon' ble Shri Dhifendra Mishra, &Hon' bieShri R.N.jChandrakar, JJTax Case No. 2^ of 2009Comn|iissioner of Income Tax, Raipur.(CG).jVs.ResoondentShriI VijayKumarPuri,I.R.S.ComniiissionerofCentraiExcise(AppAI),CentraiExciseBuiiding,DhsmtsrlRosd,Tikrapara,Raipur,CG.flncome Tax Appeal U/s. 260-Aiof Income Tax^ct,^t961)Pressnt:Shri S. Rajeshwar Rao, courise! for the appsHant.f.Shri Shashank Dubev, Sr. counsel with Ms. Smiti Sharma.counssi for the respondent.Grai Order(Passed on 27th July, 2Q09)Per Dhirendra Mishra, J. The appellant has preferred this appeal under Section 260-A ofthe Income'Tax Act 19S1 (for short,["tbe]Act") against the impugnedorder of theIncome Tax Appeliate Tribunal, whereby theappealpreferred by the appellant against the order of the Commissiorier of the ^jELL£JSi&S^tWSff3»S^^^»^t'^^^^.'^^t^rL^^''vfB?l"vp^w9w^'^ (-^n-W-- Q .^^.. '•... -Xt-ffC—78 y?r?7i -^ ^h?':?Kf ~:^y?', 'yy^' Pnya" -^V-^-e'-r^f*^''^^^' '3~5( -^twrtti, '^KWvs, I'-i'^i-e'iT'pCi.^Ca^e,^p. g^ ,^p. g^ S!'yWW: 'wnwfrr'qTiwii <i fsv. <.hf-iK^41 ^__ STRrqaff^i '^n&^: '??f?7T 5?^7i as we 1 we 1 1as cross crossappealpreferredby the the IncomeTax (Appeals)as we 1 we 1 1as cross crossappealpreferredby the therespondenfassessee has been (jismissed.Shri Shashank Dubey, l^arned Sr. Counsel appearing for theresoondent submits that the instbnt apoeal is barred bv limitation as thesame has been preferred with d^iay of 117 days and no application forcondonation of delay in filina tfie instant appeat has been filed.Hefurther submits that the tax effect is iess than the monetarv limit ofRs.4,00,000/- as prescribed in Circular No.279 dated 24-10-2005 issuedbv the Central Board of Direct Ttex and the same has come into forcewith effect from 31 -1 0-2005. Learned counsel for the j-espondent further submits that as perlaw laid down by this court in th^ matter of Assistant Commissioner ofIncome Tax. Circle-1. Bhilaiys.S. Mahavir Prasad Verma(TaxCase (I.T.A.) No, 21 of 20Q7) decidedon 18^-2009, it has been heidthat the time limit prescribed under Section 260-A of the Act to file theappeal before the HighCourtis absolute and unextendable by courtunder Section 5 ofthe Limitation Act. ShriS.RajeshwarRao,learnedcounselappearingfor theappettant does not dispute the above proposition of law as well as fact.In view of the foregoing, the instant appeal is dismissed as barredbv law of limitation..---- -—- -—-- .---- -—- -—--Sd/-R.N. ChandrakarJudge Sd/-Dhu-endra MishraJudge fS^^Em^r^'VS^*^~.?sr^':l^^"tf. 'M IH