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    <title>2012 (12) TMI 446 - ITAT MUMBAI</title>
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    <description>Delay in filing appeal was condoned by the Tribunal as the appellant, an NRI, provided valid reasons for the 449-day delay, which were uncontested by the Departmental Representative. The appeal was admitted based on the sufficient cause shown for the delay. Additionally, the Tribunal deleted the additions of 25% of purchases from two parties, as the remand report confirmed the genuineness of the purchases, contradicting the initial findings of the Ld. CIT(A). The Tribunal relied on the detailed verification and reconciliation in the remand report to support its decision in favor of the appellant.</description>
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    <pubDate>Wed, 25 Jul 2012 00:00:00 +0530</pubDate>
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      <title>2012 (12) TMI 446 - ITAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=219431</link>
      <description>Delay in filing appeal was condoned by the Tribunal as the appellant, an NRI, provided valid reasons for the 449-day delay, which were uncontested by the Departmental Representative. The appeal was admitted based on the sufficient cause shown for the delay. Additionally, the Tribunal deleted the additions of 25% of purchases from two parties, as the remand report confirmed the genuineness of the purchases, contradicting the initial findings of the Ld. CIT(A). The Tribunal relied on the detailed verification and reconciliation in the remand report to support its decision in favor of the appellant.</description>
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      <pubDate>Wed, 25 Jul 2012 00:00:00 +0530</pubDate>
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