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    <title>2017 (5) TMI 1103 - ITAT DELHI</title>
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    <description>The appeal by the assessee against the order of Ld. CIT(A) was dismissed as time-barred by 10 years, 1 month, and 18 days. Despite contradictions in the date of service and failure to produce relevant documents proving non-receipt of the assessment order, the assessee&#039;s attendance in assessment proceedings for another year indicated awareness of the case. The lack of application for condonation of delay, coupled with the failure to substantiate claims of being away from India, led to the dismissal of the appeal. The assessment order was deemed validly served, and the appeal was ultimately dismissed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=343365</link>
      <description>The appeal by the assessee against the order of Ld. CIT(A) was dismissed as time-barred by 10 years, 1 month, and 18 days. Despite contradictions in the date of service and failure to produce relevant documents proving non-receipt of the assessment order, the assessee&#039;s attendance in assessment proceedings for another year indicated awareness of the case. The lack of application for condonation of delay, coupled with the failure to substantiate claims of being away from India, led to the dismissal of the appeal. The assessment order was deemed validly served, and the appeal was ultimately dismissed.</description>
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      <pubDate>Fri, 05 May 2017 00:00:00 +0530</pubDate>
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