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    <title>1977 (4) TMI 51 - ITAT CUTTACK</title>
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    <description>The ITAT set aside the AAC&#039;s decision to dismiss the appeals on technical grounds due to a delay in tax payment. Acknowledging the clerical error and the challenge of staying updated with tax laws, the ITAT emphasized that the short delay should have been condoned. The ITAT directed a reconsideration of the cases on merit, highlighting the importance of justice. Consequently, the appeals were treated as allowed for statistical purposes, resulting in a favorable outcome for the assessee.</description>
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      <description>The ITAT set aside the AAC&#039;s decision to dismiss the appeals on technical grounds due to a delay in tax payment. Acknowledging the clerical error and the challenge of staying updated with tax laws, the ITAT emphasized that the short delay should have been condoned. The ITAT directed a reconsideration of the cases on merit, highlighting the importance of justice. Consequently, the appeals were treated as allowed for statistical purposes, resulting in a favorable outcome for the assessee.</description>
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      <pubDate>Fri, 15 Apr 1977 00:00:00 +0530</pubDate>
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