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    <title>2018 (5) TMI 1636 - ITAT JAIPUR</title>
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    <description>The Appellate Tribunal ITAT Jaipur addressed issues regarding delays in filing appeals against orders for levy of fees under the IT Act for the assessment year 2016-17. The Tribunal condoned the delays, emphasizing no ulterior motive behind them. It set aside dismissals by the ld. CIT (A) due to being time-barred, highlighting the need for the assessee to explain delays. The Tribunal also noted the alleged service of notice through email, urging the ld. CIT (A) to reconsider after allowing the assessee to clarify delays. The decision aimed to ensure a fair process aligned with legal principles.</description>
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      <title>2018 (5) TMI 1636 - ITAT JAIPUR</title>
      <link>https://www.taxtmi.com/caselaws?id=361072</link>
      <description>The Appellate Tribunal ITAT Jaipur addressed issues regarding delays in filing appeals against orders for levy of fees under the IT Act for the assessment year 2016-17. The Tribunal condoned the delays, emphasizing no ulterior motive behind them. It set aside dismissals by the ld. CIT (A) due to being time-barred, highlighting the need for the assessee to explain delays. The Tribunal also noted the alleged service of notice through email, urging the ld. CIT (A) to reconsider after allowing the assessee to clarify delays. The decision aimed to ensure a fair process aligned with legal principles.</description>
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