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    <title>2014 (4) TMI 1024 - MADRAS HIGH COURT</title>
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    <description>The High Court dismissed the appeal due to the assessee&#039;s failure to establish sufficient cause for the significant delay in filing the appeal. The Court emphasized the importance of diligence and timely action in legal proceedings, highlighting the inadequacy of the explanation provided for the delay. As a result, the plea for condonation of delay was rejected, leading to the dismissal of the appeal as time-barred.</description>
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      <description>The High Court dismissed the appeal due to the assessee&#039;s failure to establish sufficient cause for the significant delay in filing the appeal. The Court emphasized the importance of diligence and timely action in legal proceedings, highlighting the inadequacy of the explanation provided for the delay. As a result, the plea for condonation of delay was rejected, leading to the dismissal of the appeal as time-barred.</description>
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