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    <title>2014 (1) TMI 370 - CESTAT NEW DELHI</title>
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    <description>The tribunal dismissed the appeal due to a delay of 175 days in filing, rejecting the condonation of delay. The appellant&#039;s explanation, citing the Chartered Accountant&#039;s oversight, was considered insufficient. Emphasizing the need for valid reasons and genuine conduct, the tribunal upheld the interpretation of &#039;sufficient cause&#039; from previous decisions. The dismissal was based on the absence of justifiable grounds for condonation, underscoring the importance of meeting established standards for such requests.</description>
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      <link>https://www.taxtmi.com/caselaws?id=242146</link>
      <description>The tribunal dismissed the appeal due to a delay of 175 days in filing, rejecting the condonation of delay. The appellant&#039;s explanation, citing the Chartered Accountant&#039;s oversight, was considered insufficient. Emphasizing the need for valid reasons and genuine conduct, the tribunal upheld the interpretation of &#039;sufficient cause&#039; from previous decisions. The dismissal was based on the absence of justifiable grounds for condonation, underscoring the importance of meeting established standards for such requests.</description>
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