https://www.taxtmi.com/caselaws?id=58983 An appeal dismissed by the Commissioner (Appeals) as time-barred remains an appeal, so the Tribunal can entertain a further appeal against the refusal to condone delay. The article also notes that delay may be condoned where the assessee shows sufficient cause supported by credible facts demonstrating bona fides and due diligence. On the facts described, the explanations for a 63-day delay were accepted, the refusal to condone was set aside, and 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 appeal, so the Tribunal can entertain a further appeal against the refusal to condone delay. The article also notes that delay may be condoned where the assessee shows sufficient cause supported by credible facts demonstrating bona fides and due diligence. On the facts described, the explanations for a 63-day delay were accepted, the refusal to condone was set aside, and 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