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    <title>2017 (4) TMI 761 - ITAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal, condoning the delay in filing due to the appellant&#039;s unintentional delay and lack of information from their previous Chartered Accountant. Emphasizing the importance of natural justice, the Tribunal directed the ld. CIT(A) to hear the appeal on merit, requiring cooperation from the appellant. The decision highlighted the need for a liberal approach in condoning delays to ensure substantial justice prevails.</description>
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      <description>The Tribunal allowed the appeal, condoning the delay in filing due to the appellant&#039;s unintentional delay and lack of information from their previous Chartered Accountant. Emphasizing the importance of natural justice, the Tribunal directed the ld. CIT(A) to hear the appeal on merit, requiring cooperation from the appellant. The decision highlighted the need for a liberal approach in condoning delays to ensure substantial justice prevails.</description>
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