https://www.taxtmi.com/caselaws?id=58983 An appeal dismissed by the Commissioner (Appeals) as time-barred remains an appellate order and is appealable to the Tribunal. Refusal to condone delay therefore falls within the appellate framework and does not bar further challenge. Delay may be condoned where sufficient cause is established through credible, record-supported circumstances showing bona fides and prompt action after the relevant assessment order and demand notice came to attention. On the stated facts, the managing director's absence and accident, the former accountant's negligence, and subsequent prompt action supported condonation. The first appeal was restored to the Commissioner (Appeals) for decision on merits. en-us Thu, 06 Jun 1985 00:00:00 +0530 Thu, 23 Dec 2010 14:10:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58983 An appeal dismissed by the Commissioner (Appeals) as time-barred remains an appellate order and is appealable to the Tribunal. Refusal to condone delay therefore falls within the appellate framework and does not bar further challenge. Delay may be condoned where sufficient cause is established through credible, record-supported circumstances showing bona fides and prompt action after the relevant assessment order and demand notice came to attention. On the stated facts, the managing director's absence and accident, the former accountant's negligence, and subsequent prompt action supported condonation. The first appeal was restored to the Commissioner (Appeals) for decision on merits. Case-Laws Income Tax Thu, 06 Jun 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58983