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    <description>The Court dismissed the applications for condonation of delay in filing and re-filing appeals due to the Revenue&#039;s failure to provide a satisfactory explanation for the extraordinary delays. Consequently, appeals ITA Nos. 453 and 464 of 2012 were also dismissed. The judgment emphasizes the importance of adhering to procedural timelines and the necessity for government departments to act with diligence and commitment in legal matters.</description>
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