Section 60

Section 60 is a brief but important procedural provision: it applies the Limitation Act 1963 to appeals before the Appellate Tribunal under the IT Act. Without this provision, a party could theoretically file an appeal years after an Adjudicating Officer's order, creating uncertainty for all parties. By incorporating the Limitation Act, Section 60 ensures that standard Indian limitation principles govern IT Act appellate proceedings. The Limitation Act 1963 sets out time limits for various types of legal actions and provides for extension of limitation in cases of sufficient cause (Section 5 of the Limitation Act). In the context of IT Act proceedings, if the Appellate Tribunal's constituent legislation (Section 57 of the IT Act) does not specify a limitation period for appeals, the Limitation Act's residual provisions apply. The practical effect is that appellants must act promptly — limitation defences are commonly raised in appellate proceedings to defeat stale appeals. The provision also imports the Limitation Act's grounds for condonation of delay: a party who files an appeal out of time may apply for condonation, demonstrating sufficient cause for the delay, and the Tribunal has discretion to condone the delay and hear the appeal on merits.