https://www.taxtmi.com/caselaws?id=325886 The court dismissed the appeal challenging the Tribunal's order of dismissal based on limitation, citing that the subsequent right of appeal introduced in 2015 cannot retroactively create a substantive right to appeal against orders issued in 2008 when no statutory appeal remedy existed. The appellant's request for condonation of delay was denied, emphasizing that the right of appeal is a procedural matter that cannot be applied retrospectively to orders issued before the statutory remedy was available. The court found no substantial question of law and rejected the appellant's claim for condoning the delay based on retrospective application of the right of appeal. en-us Tue, 29 Mar 2016 00:00:00 +0530 Thu, 31 Mar 2016 23:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325886 The court dismissed the appeal challenging the Tribunal's order of dismissal based on limitation, citing that the subsequent right of appeal introduced in 2015 cannot retroactively create a substantive right to appeal against orders issued in 2008 when no statutory appeal remedy existed. The appellant's request for condonation of delay was denied, emphasizing that the right of appeal is a procedural matter that cannot be applied retrospectively to orders issued before the statutory remedy was available. The court found no substantial question of law and rejected the appellant's claim for condoning the delay based on retrospective application of the right of appeal. Case-Laws Income Tax Tue, 29 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325886