https://www.taxtmi.com/caselaws?id=191230 An Appellate Assistant Commissioner's refusal to condone delay and dismissal of income-tax appeals as time-barred is an admission-stage order under Section 30(2) of the Income-tax Act, 1922. Section 30(2) permits late presentation only on sufficient cause, and the appeal does not reach the hearing stage under Section 31 until delay is condoned and the appeal is formally admitted. Because Section 33 makes appealable only orders under Section 31, a dismissal at the limitation stage is not appealable. Notice fixing a hearing date does not itself amount to admission of the appeal. en-us Wed, 15 Nov 1950 00:00:00 +0530 Sat, 25 Mar 2017 12:37:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191230 An Appellate Assistant Commissioner's refusal to condone delay and dismissal of income-tax appeals as time-barred is an admission-stage order under Section 30(2) of the Income-tax Act, 1922. Section 30(2) permits late presentation only on sufficient cause, and the appeal does not reach the hearing stage under Section 31 until delay is condoned and the appeal is formally admitted. Because Section 33 makes appealable only orders under Section 31, a dismissal at the limitation stage is not appealable. Notice fixing a hearing date does not itself amount to admission of the appeal. Case-Laws Income Tax Wed, 15 Nov 1950 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191230