https://www.taxtmi.com/caselaws?id=180148 An appeal filed beyond limitation remains an appeal in law, so an order refusing to condone delay and dismissing the matter as time-barred is itself appealable under the appellate provision. The Tribunal also applied the settled principle that limitation is to promote diligence but should not defeat substantial justice where the explanation is bona fide and shows sufficient cause. On the facts, the delay of 1358 days was attributed to a genuine omission by the earlier authorised representative not to advise filing the appeal, which was treated as sufficient cause. The matter was remitted to the first appellate authority to condone the delay and decide the appeal on merits after hearing both sides. en-us Tue, 23 Mar 2010 00:00:00 +0530 Wed, 20 Sep 2023 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180148 An appeal filed beyond limitation remains an appeal in law, so an order refusing to condone delay and dismissing the matter as time-barred is itself appealable under the appellate provision. The Tribunal also applied the settled principle that limitation is to promote diligence but should not defeat substantial justice where the explanation is bona fide and shows sufficient cause. On the facts, the delay of 1358 days was attributed to a genuine omission by the earlier authorised representative not to advise filing the appeal, which was treated as sufficient cause. The matter was remitted to the first appellate authority to condone the delay and decide the appeal on merits after hearing both sides. Case-Laws Income Tax Tue, 23 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180148