An appeal presented out of time is an appeal, and an order dismissing it as time-barred is one passed in appeal

HIGH COURT OF KERALA K.H. Traders Versus Commissioner of Income-tax WP(C) No. 21307 of 2010(K) Date of Pronouncement:  January 9, 2013 JUDGMENT 1. Petitioner is an assessee under the Income-tax Act. By Ext.Pl, assessment for the year 2000-2001 was completed. Against that order, the petitioner filed an appeal with an application to condone delay of 2 years, 10 months and 8 days. It appears that petition to condone delay was posted on three occasions and despite notice, the petitioner did not appear before the appellate authority. By order dated 28.03.2007, the appellate author...