https://www.taxtmi.com/caselaws?id=191212 An appellate authority's rejection of an appeal as time-barred, after issuing notice for hearing and disposal on merits, is treated by reference to the stage at which the order is made. Once notice is issued under the hearing provision, the appeal is regarded as admitted in law even without a formal admission order. Condonation remains an intermediate step under the delayed-appeal provision, but if the authority hears the matter on merits and then dismisses it as time-barred, the resulting order is one made under the hearing-and-disposal provision. The practical effect is that such an order is appealable. en-us Tue, 03 Mar 1953 00:00:00 +0530 Fri, 24 Mar 2017 18:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191212 An appellate authority's rejection of an appeal as time-barred, after issuing notice for hearing and disposal on merits, is treated by reference to the stage at which the order is made. Once notice is issued under the hearing provision, the appeal is regarded as admitted in law even without a formal admission order. Condonation remains an intermediate step under the delayed-appeal provision, but if the authority hears the matter on merits and then dismisses it as time-barred, the resulting order is one made under the hearing-and-disposal provision. The practical effect is that such an order is appealable. Case-Laws Income Tax Tue, 03 Mar 1953 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191212