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    <title>1987 (8) TMI 143 - ITAT DELHI-C</title>
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    <description>The appeals filed against the orders of the AAC dated 15-10-1985 were dismissed by the Tribunal as time-barred, with a delay of 402 days. The assessees&#039; explanations for the delay, including reliance on counsel&#039;s advice and jurisdictional issues, were found insufficient. The Tribunal emphasized that the delay was not justified, lacked reasonable grounds, and did not meet the legal standards for condonation. Consequently, the appeals were rejected due to being barred by limitation.</description>
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      <link>https://www.taxtmi.com/caselaws?id=64048</link>
      <description>The appeals filed against the orders of the AAC dated 15-10-1985 were dismissed by the Tribunal as time-barred, with a delay of 402 days. The assessees&#039; explanations for the delay, including reliance on counsel&#039;s advice and jurisdictional issues, were found insufficient. The Tribunal emphasized that the delay was not justified, lacked reasonable grounds, and did not meet the legal standards for condonation. Consequently, the appeals were rejected due to being barred by limitation.</description>
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      <pubDate>Thu, 13 Aug 1987 00:00:00 +0530</pubDate>
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