Amitava Roy, J.

1. The miscellaneous cases have been registered on' applications filed under section 5 of the Limitation Act, 1963, (for short hereafter referred to as "the Limitation Act") seeking condonation of delay of 290/287 days in filing the accompanying appeals. These applications, at the first instance, were rejected by the order dated 28-10-2009, of another Division Bench of this court sustaining the objection raised on behalf of the opposite party that the prayer for condonation of delay under section 5 of the Act, 1963, in filing the aforementioned appeals under section 260A of the Income-tax Act, 1961 (for short also referred to as "the Act") was untenable in law, there being no provision there for. Placing reliance on the decision of the Hon'ble Apex Court, rendered in Commissioner of Customs and Central Excise v. Hongo India (P.) Ltd. (2009) 315 ITR 449 (SC), the applications were rejected considering the then state of section 260A of the Act. The Revenue took the matter to the Hon'ble Apex Court and, by its order dated 24-1-2011, passed in petition(s) for Special Leave to Appeal (Civil) No. 2611 of 2011, the order impugned was interfered within face of an ame