Appeals to the Appellate Tribunal

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....an order passed under section 93;     (c) an order passed by an income-tax authority with the approval of the Chief Commissioner; and     (d) an order passed by an Assessing Officer in pursuance of the direction of the Dispute Resolution Panel. (2) The Commissioner may, if he objects to any order passed by a Commissioner (Appeals), direct the Assessing Office....

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....fied in sub-section (3). (6) The Appellate Tribunal may admit an appeal, or a memorandum of cross-objection, after the expiration of the period specified in sub-section (3) or sub-section (4), if-     (a) it is satisfied that the appellant had sufficient cause for not presenting it within that time; and     (b) the delay in filing the appeal does not exceed o....