%|!<-i"i';. 8)Tt]<-l*"?. Tef''1!'I-4< (~ b-'x_ Co-rfi—<<tQ *n*tdi shHi<»i ^ 's^w^^; ('y^ :=ET! ;i7T?S';?? •FEBIW 'are'" y?' 3tiT£ii<f<{i'1^iH^t ^ t^T<t ^[^^!f< ^;3ifma"^i f. HIGH COURT OF CHHATTiqGARH AT BiLASPUR Coram: • Hon' ble Shri Dhifendra Mishra, & Hon' bieShri R.N.jChandrakar, JJ Tax Case No. 2^ of 2009 Vs. Resoondent Comn|iissioner of Income Tax, Raipur. (CG).j Shri I Vijay Kumar Puri, I.R.S. Comniiissioner of Centrai Excise (AppAI), Centrai Excise Buiiding, Dhsmtsrl Rosd, Tikrapara, Raipur, CG. flncome Tax Appeal U/s. 260-Aiof Income Tax^ct,^t961) Pressnt: Shri S. Rajeshwar Rao, courise! for the appsHant. 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 of the Income'Tax Act 19S1 (for short, "tbe Act") against the impugned order of the Income Tax Appeliate Tribunal, whereby the appeal preferred 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^' '3~5( -^twrtti, '^KWvs, I'-i'^i-e'iT 'pCi.^ Ca^e ,^p. g^ S!'yWW: '^n&^: '??f?7T 5?^7i 4 'wnwfrr'qTiwii <i fsv. <.hf-iK 1 ^__ ^ STRrqaff^i Income Tax (Appeals) as we 1 as cross appeal preferred by the respondenfassessee has been (jismissed. Shri Shashank Dubey, l^arned Sr. Counsel appearing for the resoondent submits that the instbnt apoeal is barred bv limitation as the same has been preferred with d^iay of 117 days and no application for condonation of delay in filina tfie instant appeat has been filed. He further submits that the tax effect is iess than the monetarv limit of Rs.4,00,000/- as prescribed in Circular No.279 dated 24-10-2005 issued bv the Central Board of Direct Ttex and the same has come into force with effect from 31 -1 0-2005. Learned counsel for the j-espondent further submits that as per law laid down by this court in th^ matter of Assistant Commissioner of Income Tax. Circle-1. Bhilai ys. S. Mahavir Prasad Verma (Tax Case (I.T.A.) No, 21 of 20Q7) decided on 18^-2009, it has been heid that the time limit prescribed under Section 260-A of the Act to file the appeal before the High Court is absolute and unextendable by court under Section 5 ofthe Limitation Act. Shri S. Rajeshwar Rao, learned counsel appearing for the appettant does not dispute the above proposition of law as well as fact. In view of the foregoing, the instant appeal is dismissed as barred bv law of limitation. .---- -— - Sd/- Dhu-endra Mishra Judge Sd/- R.N. Chandrakar Judge -^V-^-e'-r^f*^''^^^' Pnya" fS^^Em^r^'VS^*^~.?sr^':l^^"tf. 'M IH