https://www.taxtmi.com/caselaws?id=191231 An order refusing to admit an appeal as time-barred and declining to condone delay is treated as an order under the appellate disposal provision because it finally disposes of the appeal and, in substance, confirms the assessment. The appellate scheme requires the authority to consider both limitation and sufficient cause for delay, and the power to dispose of an appeal is not limited to a formal hearing on merits. On that construction, such an order falls within the class of orders appealable to the Appellate Tribunal, and the assessee is entitled to invoke that remedy. en-us Tue, 06 May 1952 00:00:00 +0530 Sat, 25 Mar 2017 12:47:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191231 An order refusing to admit an appeal as time-barred and declining to condone delay is treated as an order under the appellate disposal provision because it finally disposes of the appeal and, in substance, confirms the assessment. The appellate scheme requires the authority to consider both limitation and sufficient cause for delay, and the power to dispose of an appeal is not limited to a formal hearing on merits. On that construction, such an order falls within the class of orders appealable to the Appellate Tribunal, and the assessee is entitled to invoke that remedy. Case-Laws Income Tax Tue, 06 May 1952 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191231