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    <description>An inordinate delay of 569 days in filing the appeals was not satisfactorily explained, so condonation of delay was refused and the appeals were dismissed as time-barred. The Court also examined the record on merits and found the appeals devoid of merit, providing an independent basis for dismissal. The operative effect was that the appeals failed both on the procedural ground of unexplained delay and on substantive assessment of the record.</description>
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      <link>https://www.taxtmi.com/caselaws?id=188196</link>
      <description>An inordinate delay of 569 days in filing the appeals was not satisfactorily explained, so condonation of delay was refused and the appeals were dismissed as time-barred. The Court also examined the record on merits and found the appeals devoid of merit, providing an independent basis for dismissal. The operative effect was that the appeals failed both on the procedural ground of unexplained delay and on substantive assessment of the record.</description>
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