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    <title>2006 (5) TMI 139 - ITAT INDORE</title>
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    <description>The Tribunal dismissed the appeals filed by the revenue due to an uncondonable delay of 8 years, 7 months, and 10 days in challenging the annulment of assessment related to compensation received for land acquisition. The Tribunal emphasized the need for due diligence in filing appeals within the prescribed period, refusing to condone the delay caused by a conscious decision not to file promptly. As a result, all appeals were dismissed, upholding the decision to not admit them for hearing.</description>
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      <link>https://www.taxtmi.com/caselaws?id=67185</link>
      <description>The Tribunal dismissed the appeals filed by the revenue due to an uncondonable delay of 8 years, 7 months, and 10 days in challenging the annulment of assessment related to compensation received for land acquisition. The Tribunal emphasized the need for due diligence in filing appeals within the prescribed period, refusing to condone the delay caused by a conscious decision not to file promptly. As a result, all appeals were dismissed, upholding the decision to not admit them for hearing.</description>
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