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    <title>2010 (10) TMI 1174 - DELHI HIGH COURT</title>
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    <description>Delay in re-filing an appeal was condoned after the court accepted that time had been consumed in seeking directions from the Committee on Disputes. The earlier appeal was allowed to be withdrawn with liberty to file a fresh appeal, but only after obtaining express positive approval from the Committee on Disputes. The court also noted that Revenue could still oppose any future condonation application depending on the time taken in obtaining approval or pursuing settlement efforts, notwithstanding the concession recorded for refiling after due approval.</description>
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      <link>https://www.taxtmi.com/caselaws?id=199479</link>
      <description>Delay in re-filing an appeal was condoned after the court accepted that time had been consumed in seeking directions from the Committee on Disputes. The earlier appeal was allowed to be withdrawn with liberty to file a fresh appeal, but only after obtaining express positive approval from the Committee on Disputes. The court also noted that Revenue could still oppose any future condonation application depending on the time taken in obtaining approval or pursuing settlement efforts, notwithstanding the concession recorded for refiling after due approval.</description>
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