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    <title>2013 (11) TMI 175 - ITAT HYDERABAD</title>
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    <description>The Tribunal dismissed the appeals, finding that the delay in filing was not sufficiently justified and was due to negligence on the part of the assessee. The Tribunal concluded that the CIT(A) orders were properly served, as evidenced by dispatch records and the Managing Director&#039;s acknowledgment of other notices. The Tribunal held that the Managing Director&#039;s health issues did not excuse the delay, emphasizing the importance of diligence and bona fide efforts in legal proceedings.</description>
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      <description>The Tribunal dismissed the appeals, finding that the delay in filing was not sufficiently justified and was due to negligence on the part of the assessee. The Tribunal concluded that the CIT(A) orders were properly served, as evidenced by dispatch records and the Managing Director&#039;s acknowledgment of other notices. The Tribunal held that the Managing Director&#039;s health issues did not excuse the delay, emphasizing the importance of diligence and bona fide efforts in legal proceedings.</description>
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