Section 60 IT Act: Limitation

Information Technology Act, 2000

Section 60 IT Act at a Glance

Section 60 IT Act applies the provisions of the Limitation Act, 1963, as far as may be, to appeals made to the Appellate Tribunal.

Section 60 IT Act Bare Act Text

60. Limitation.

The provisions of the Limitation Act, 1963 (36 of 1963), shall, as far as may be, apply to an appeal made to the Appellate Tribunal.

Amendments to this section
  • Subs. by 7 of 2017, s. 169, for "Cyber Appellate Tribunal" (w.e.f. 26-5-2017).

Section 60 IT Act in Simple Words

Section 60 IT Act governs how limitation rules (the legal rules on time limits for bringing proceedings) apply to appeals before the Appellate Tribunal. Under Section 60 IT Act, the provisions of the Limitation Act, 1963 apply to an appeal made to the Appellate Tribunal.

Section 60 IT Act qualifies that rule with the phrase 'as far as may be', meaning the provisions of the Limitation Act, 1963 apply to the extent they fit an appeal before the Appellate Tribunal under the IT Act. The Finance Act, 2017 (Act 7 of 2017) substituted "Appellate Tribunal" for "Cyber Appellate Tribunal" in Section 60 IT Act with effect from 26 May 2017.

When Section 60 IT Act Applies

  • An appeal is made to the Appellate Tribunal under the IT Act.
  • The provisions of the Limitation Act, 1963 apply to that appeal as far as may be (to the extent applicable).

Example of Section 60 IT Act

Kunal, a trader in Imphal, receives a copy of an adjudicating officer's order on 1 June and wants to appeal to the Appellate Tribunal within the 45 days allowed by Section 57(3) IT Act. Because Section 60 IT Act applies the Limitation Act, 1963, as far as may be, Section 12(1) of the Limitation Act, 1963 excludes the day from which the period is reckoned. Kunal's 45 days are therefore counted from 2 June, not from 1 June. If Kunal files on the 45th day counted that way, the appeal is within time.

When Section 60 IT Act Does Not Apply

  • Under Section 60 IT Act, the provisions of the Limitation Act, 1963 apply only 'as far as may be', so they apply only to the extent they can fit an appeal made to the Appellate Tribunal.

FAQs on Section 60 IT Act

What is Section 60 IT Act?▼

Section 60 IT Act makes the provisions of the Limitation Act, 1963 applicable to appeals made to the Appellate Tribunal under the Information Technology Act, 2000. Those provisions apply 'as far as may be', meaning to the extent they fit such appeals.

Does the Limitation Act, 1963 apply to appeals before the Appellate Tribunal under Section 60 IT Act?▼

Yes. Under Section 60 IT Act, the provisions of the Limitation Act, 1963 apply, as far as may be, to an appeal made to the Appellate Tribunal.

Does every provision of the Limitation Act, 1963 apply unconditionally under Section 60 IT Act?▼

No. Section 60 IT Act applies the provisions of the Limitation Act, 1963 'as far as may be', which limits their application to the extent they are suited to an appeal before the Appellate Tribunal.

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Disclaimer: This is for informational purposes only. Always consult a qualified advocate for legal advice.

Sources: Bare Act Text, Information Technology Act, 2000 ·