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    <title>2018 (1) TMI 187 - ITAT MUMBAI</title>
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    <description>The Tribunal dismissed the appeal due to the lack of bona fide reasons for the delay in filing the appeal. The delay of 609 days was attributed to a conscious decision by the assessee, not uncontrollable circumstances. The Tribunal found no evidence supporting the claim that the delay was due to the earlier tax consultant. The appeal was dismissed as not admitted.</description>
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      <description>The Tribunal dismissed the appeal due to the lack of bona fide reasons for the delay in filing the appeal. The delay of 609 days was attributed to a conscious decision by the assessee, not uncontrollable circumstances. The Tribunal found no evidence supporting the claim that the delay was due to the earlier tax consultant. The appeal was dismissed as not admitted.</description>
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