https://www.taxtmi.com/caselaws?id=277223 An order refusing to admit an appeal as time-barred is an exercise of the authority to deal with delayed appeals under the statute governing limitation (section 30) rather than an order fixing hearing or disposing on merits (section 31); therefore it is not an order within the appealable category to the Tribunal. Consequently no statutory appeal lies to the Appellate Tribunal against such a refusal, and the Tribunal lacks jurisdiction to re-examine or condone the delay where the initial refusal was made by the subordinate appellate authority. en-us Fri, 17 Dec 1954 00:00:00 +0530 Thu, 29 Nov 2018 13:08:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277223 An order refusing to admit an appeal as time-barred is an exercise of the authority to deal with delayed appeals under the statute governing limitation (section 30) rather than an order fixing hearing or disposing on merits (section 31); therefore it is not an order within the appealable category to the Tribunal. Consequently no statutory appeal lies to the Appellate Tribunal against such a refusal, and the Tribunal lacks jurisdiction to re-examine or condone the delay where the initial refusal was made by the subordinate appellate authority. Case-Laws Income Tax Fri, 17 Dec 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277223