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    <description>The appeals filed by the assessee for the assessment years 2007-08, 2010-11, and 2012-13 were dismissed as time-barred. The Tribunal found the explanations provided for the delay in filing the appeals to be vague and unconvincing, leading to the rejection of the applications for condonation of delay and subsequently, the dismissal of the appeals. The decision underscored the importance of adhering to procedural timelines and providing valid justifications for delays in legal proceedings.</description>
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