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    <title>2012 (7) TMI 253 - ITAT, DELHI</title>
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    <description>The Appellate Tribunal granted condonation for a 55-day delay in filing appeals by the assessee against CIT(A) orders. It allowed the assessee to raise additional grounds challenging assessment jurisdiction, emphasizing the importance of addressing jurisdictional issues. The Tribunal directed the CIT(A) to admit and evaluate these additional grounds on their merits, ensuring a fair review of legal aspects. All appeals by the assessee were allowed for statistical purposes, with certain issues remanded for reconsideration based on the Tribunal&#039;s directions.</description>
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      <link>https://www.taxtmi.com/caselaws?id=214678</link>
      <description>The Appellate Tribunal granted condonation for a 55-day delay in filing appeals by the assessee against CIT(A) orders. It allowed the assessee to raise additional grounds challenging assessment jurisdiction, emphasizing the importance of addressing jurisdictional issues. The Tribunal directed the CIT(A) to admit and evaluate these additional grounds on their merits, ensuring a fair review of legal aspects. All appeals by the assessee were allowed for statistical purposes, with certain issues remanded for reconsideration based on the Tribunal&#039;s directions.</description>
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      <pubDate>Fri, 29 Jun 2012 00:00:00 +0530</pubDate>
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