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    <title>2010 (4) TMI 1163 - ITAT MUMBAI</title>
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    <description>The appeals filed by the assessee were found to be time-barred due to a significant delay of 2241 days. The Tribunal emphasized that once applications are admitted by the Settlement Commission, exclusive jurisdiction lies with the Commission, rendering appeals before the Commissioner of Income Tax (Appeals) ineffective. As no orders were issued by the Settlement Commission, the Tribunal dismissed the appeals for being time-barred and lacking merit, directing the assessee to seek remedy through the Commissioner of Income Tax (Appeals) instead of approaching the Income Tax Appellate Tribunal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=192159</link>
      <description>The appeals filed by the assessee were found to be time-barred due to a significant delay of 2241 days. The Tribunal emphasized that once applications are admitted by the Settlement Commission, exclusive jurisdiction lies with the Commission, rendering appeals before the Commissioner of Income Tax (Appeals) ineffective. As no orders were issued by the Settlement Commission, the Tribunal dismissed the appeals for being time-barred and lacking merit, directing the assessee to seek remedy through the Commissioner of Income Tax (Appeals) instead of approaching the Income Tax Appellate Tribunal.</description>
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      <pubDate>Tue, 13 Apr 2010 00:00:00 +0530</pubDate>
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