Refusal to condone delay in filing an appeal can itself be an appealable order under the appellate scheme.

An order refusing to admit an appeal as time-barred and declining to condone delay is treated as an order under the appellate disposal provision because it finally disposes of the appeal and, in substance, confirms the assessment. The appellate scheme requires the authority to consider both limitation and sufficient cause for delay, and the power to dispose of an appeal is not limited to a formal hearing on merits. On that construction, such an order falls within the class of orders appealable to the Appellate Tribunal, and the assessee is entitled to invoke that remedy.

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Issues: Whether an order refusing to admit an appeal on the ground of limitation and declining to condone the delay is an order passed under the appellate provision and is appealable to the Appellate Tribunal.

Analysis: The relevant scheme of the Bengal Agricultural Income-tax Act shows that the Assistant Commissioner has to examine whether an appeal is within time and, if not, whether sufficient cause exists for admitting it after delay. An order rejecting the petition of appeal on the ground of limitation or on refusal to condone delay finally disposes of the appeal and, in substance, confirms the assessment. The appellate machinery is intended to provide a practical and effective remedy, and the power to dispose of the appeal is not confined to the formal hearing stage. On this construction, the order is properly referable to the provision dealing with disposal of appeals and is therefore within the category of orders appealable to the Appellate Tribunal.

Conclusion: The order refusing to condone the delay and rejecting the appeal petition is appealable to the Appellate Tribunal. The answer is in the affirmative and in favour of the assessee.

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