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    <title>2003 (4) TMI 237 - ITAT CHANDIGARH-B</title>
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    <description>The appellate tribunal allowed the appeals for statistical purposes, condoning the delay in filing the appeals under the Wealth Tax Act. The tribunal emphasized that the delay was due to negligence, not mala fide intentions, and should not hinder the assessee&#039;s right to have their appeals heard on merit. The matter was remanded back to the first appellate authority for a decision on the merits of the appeals.</description>
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      <description>The appellate tribunal allowed the appeals for statistical purposes, condoning the delay in filing the appeals under the Wealth Tax Act. The tribunal emphasized that the delay was due to negligence, not mala fide intentions, and should not hinder the assessee&#039;s right to have their appeals heard on merit. The matter was remanded back to the first appellate authority for a decision on the merits of the appeals.</description>
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