Appeal filed beyond four months cannot be condoned even if sufficient cause given.

Yadav Scrap Traders v. Additional Commissioner [2024] 161 taxmann.com 432 (Allahabad)

Background of the case

- Adjudication order passed by the respondent-department against the petitioner-assessee

- Appeal filed by the petitioner against the order

- Appeal dismissed on the ground of limitation

Arguments by the Learned Counsels 

- Counsel for the petitioner relies on a Division Bench judgment of Calcutta High Court to argue that Section 5 of the Limitation Act would be attracted

- Respondent argues that Section 107 of the Act is a self-contained code and has impliedly excluded the application of the Limitation Act

Analysis by the Hon'ble High Court

- Section 5 of the Limitation Act provides for extension of prescribed periods in certain exceptional circumstances

- Section 107 operates as a complete code in itself, explicitly delineating limitation periods for filing appeals and implicitly excluding application of general limitation provisions such as Section 5 of the Limitation Act

- Appellate authority could only allow extension of period of three months plus a period of one month within which appeal could have been filed

- Appeal was filed beyond period of four months, hence the appellate authority could not have condoned delay even if sufficient cause was made out

Decision by the Hon'ble High Court 

- The writ petition is dismissed as it is without merit, and the appellate order is upheld.