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    <title>2018 (3) TMI 1302 - ITAT DELHI</title>
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    <description>The Tribunal upheld the Ld. CIT(A)&#039;s decision to dismiss the appeals as time-barred due to substantial delays in filing, without valid justifications provided by the assessee. Despite the assessee&#039;s contentions regarding ignorance of law and advice from professionals, the Tribunal found no sufficient cause for condonation of delay. Citing judicial precedents emphasizing the importance of valid reasons for such condonation, the Tribunal concluded that interference was unwarranted, leading to the dismissal of both appeals by the assessee-company.</description>
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      <link>https://www.taxtmi.com/caselaws?id=357599</link>
      <description>The Tribunal upheld the Ld. CIT(A)&#039;s decision to dismiss the appeals as time-barred due to substantial delays in filing, without valid justifications provided by the assessee. Despite the assessee&#039;s contentions regarding ignorance of law and advice from professionals, the Tribunal found no sufficient cause for condonation of delay. Citing judicial precedents emphasizing the importance of valid reasons for such condonation, the Tribunal concluded that interference was unwarranted, leading to the dismissal of both appeals by the assessee-company.</description>
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