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    <title>2012 (4) TMI 724 - ITAT DELHI</title>
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    <description>The Appellate Tribunal allowed the appeal, setting aside the order of the Learned CIT(Appeals) and remitting all issues for re-adjudication. The Tribunal found the delay in filing the appeal was due to genuine reasons, granting the assessee another opportunity to address the delay and present their case before the authority. The decision emphasized the importance of providing a fair opportunity for the assessee to present their case.</description>
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      <description>The Appellate Tribunal allowed the appeal, setting aside the order of the Learned CIT(Appeals) and remitting all issues for re-adjudication. The Tribunal found the delay in filing the appeal was due to genuine reasons, granting the assessee another opportunity to address the delay and present their case before the authority. The decision emphasized the importance of providing a fair opportunity for the assessee to present their case.</description>
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