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    <title>2016 (12) TMI 1579 - ITAT MUMBAI</title>
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    <description>The appellant challenged the Ld. CIT(A)&#039;s order regarding sections 201(1)/201(1A) of the Income Tax Act for Assessment Year 2009-10, arguing that the appeal was dismissed as belated without considering merits. The appellant contended that being treated as an assessee in default was unjust, as most alleged TDS discrepancies were paid. After seeking to modify appeal grounds, the appellant withdrew the appeal during the hearing, leading to its dismissal without objection.</description>
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      <description>The appellant challenged the Ld. CIT(A)&#039;s order regarding sections 201(1)/201(1A) of the Income Tax Act for Assessment Year 2009-10, arguing that the appeal was dismissed as belated without considering merits. The appellant contended that being treated as an assessee in default was unjust, as most alleged TDS discrepancies were paid. After seeking to modify appeal grounds, the appellant withdrew the appeal during the hearing, leading to its dismissal without objection.</description>
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