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    <title>2003 (11) TMI 294 - ITAT COCHIN</title>
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    <description>The Tribunal remanded the case back to the CIT(A) to condone the delay in filing the appeal due to valid reasons such as financial difficulties faced by the assessee. The delay was found to be justified, and the Tribunal directed the CIT(A) to decide on the merits of the case after considering the reasons for the delay. The appeal was allowed for statistical purposes only, emphasizing the need to address the financial challenges affecting the appeal process.</description>
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      <description>The Tribunal remanded the case back to the CIT(A) to condone the delay in filing the appeal due to valid reasons such as financial difficulties faced by the assessee. The delay was found to be justified, and the Tribunal directed the CIT(A) to decide on the merits of the case after considering the reasons for the delay. The appeal was allowed for statistical purposes only, emphasizing the need to address the financial challenges affecting the appeal process.</description>
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