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    <title>2013 (5) TMI 859 - ITAT INDORE</title>
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    <description>The Tribunal dismissed the application for condonation of delay in filing the appeal, citing the substantial delay of 347 days and lack of cooperation from the assessee. Despite explanations provided, including contradictory affidavits, the Tribunal found the reasons for delay unsatisfactory. Emphasizing the importance of advancing substantial justice, the Tribunal referred to legal principles and precedents where delays were not condoned due to the failure to show reasonable cause. Consequently, the appeal was deemed not maintainable.</description>
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      <title>2013 (5) TMI 859 - ITAT INDORE</title>
      <link>https://www.taxtmi.com/caselaws?id=177592</link>
      <description>The Tribunal dismissed the application for condonation of delay in filing the appeal, citing the substantial delay of 347 days and lack of cooperation from the assessee. Despite explanations provided, including contradictory affidavits, the Tribunal found the reasons for delay unsatisfactory. Emphasizing the importance of advancing substantial justice, the Tribunal referred to legal principles and precedents where delays were not condoned due to the failure to show reasonable cause. Consequently, the appeal was deemed not maintainable.</description>
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