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    <title>2017 (5) TMI 783 - DELHI HIGH COURT</title>
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    <description>The court dismissed the application for condonation of delay due to a 190-day delay in filing the appeal under Section 260A of the Income Tax Act. The court found the reasons provided unsatisfactory, emphasizing that government departments must offer reasonable explanations for delays. Without a satisfactory explanation, condonation was not granted, resulting in the dismissal of the appeal. The judgment highlights the need for diligence and valid justifications for delay in legal proceedings, stating that condonation should not be automatic but based on legitimate reasons.</description>
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      <link>https://www.taxtmi.com/caselaws?id=343045</link>
      <description>The court dismissed the application for condonation of delay due to a 190-day delay in filing the appeal under Section 260A of the Income Tax Act. The court found the reasons provided unsatisfactory, emphasizing that government departments must offer reasonable explanations for delays. Without a satisfactory explanation, condonation was not granted, resulting in the dismissal of the appeal. The judgment highlights the need for diligence and valid justifications for delay in legal proceedings, stating that condonation should not be automatic but based on legitimate reasons.</description>
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