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    <description>The appeal filed by the assessee against the revision order under Section 263 of the Income-tax Act was dismissed by the Tribunal due to a delay of 567 days in filing the appeal. The Tribunal found the reasons provided by the assessee for the delay to be unsatisfactory and emphasized the importance of timely filing of appeals. Despite the dismissal, the Tribunal clarified that the assessee retained the right to appeal against the revised assessment order through the appropriate authorities.</description>
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      <description>The appeal filed by the assessee against the revision order under Section 263 of the Income-tax Act was dismissed by the Tribunal due to a delay of 567 days in filing the appeal. The Tribunal found the reasons provided by the assessee for the delay to be unsatisfactory and emphasized the importance of timely filing of appeals. Despite the dismissal, the Tribunal clarified that the assessee retained the right to appeal against the revised assessment order through the appropriate authorities.</description>
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