Refusal to condone delay in appeal can still support merits review and remand by the appellate forum.

Refusal to condone delay in filing an appeal is treated as an affirmation of the assessment order, so the appellate forum may still entertain the dispute and examine it on merits. On that principle, the Tribunal was justified in setting aside the first appellate order and remitting the matter for fresh consideration after the appeal had been dismissed as time-barred without merits review. The Court also noted that the remand was consistent with the agreed course adopted in a similar matter pending the jurisdictional High Court's decision on the underlying issue. No interference was warranted, and the Tribunal's remand order was upheld.

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Issues: Whether the Appellate Tribunal was justified in setting aside the first appellate order and remitting the matter for fresh consideration when the appeal before the first appellate authority had been dismissed as time-barred without examination on merits.

Analysis: Refusal to condone delay in filing an appeal has the legal effect of affirming the assessment order. On that principle, an appeal lies against such an order and the appellate forum is competent to examine the dispute on merits. The Court relied on the settled position that dismissal of an appeal as barred by limitation does not prevent further appellate scrutiny, and that the Tribunal was not in error in proceeding in the manner it did, particularly where the departmental representative had agreed before the Tribunal to a remand in a similar matter awaiting the decision of the jurisdictional High Court on the underlying issue.

Conclusion: The Tribunal's order remitting the matter was upheld and no interference was warranted.

Final Conclusion: The revenue's appeal failed and stood dismissed, leaving the Tribunal's remand order intact.

Ratio Decidendi: An order refusing to condone delay in filing an appeal is treated as an order confirming the assessment, so the appellate forum may entertain the matter and decide it on merits.

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