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    <title>2018 (9) TMI 130 - CESTAT NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT NEW DELHI dismissed the appeal seeking condonation of delay in filing an appeal due to the death of the assessee and subsequent knowledge by the legal heir. The Tribunal found that the reasons provided for the delay, such as the deceased&#039;s medical treatment and delayed receipt of the order, were insufficient. Additionally, documents showed reminders and communications from the Department contradicting the appellant&#039;s claim of not receiving the order timely. The Tribunal concluded that there was no valid explanation for the initial delay of two years and dismissed the application for condonation of delay.</description>
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    <pubDate>Fri, 10 Aug 2018 00:00:00 +0530</pubDate>
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      <title>2018 (9) TMI 130 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=366394</link>
      <description>The Appellate Tribunal CESTAT NEW DELHI dismissed the appeal seeking condonation of delay in filing an appeal due to the death of the assessee and subsequent knowledge by the legal heir. The Tribunal found that the reasons provided for the delay, such as the deceased&#039;s medical treatment and delayed receipt of the order, were insufficient. Additionally, documents showed reminders and communications from the Department contradicting the appellant&#039;s claim of not receiving the order timely. The Tribunal concluded that there was no valid explanation for the initial delay of two years and dismissed the application for condonation of delay.</description>
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      <pubDate>Fri, 10 Aug 2018 00:00:00 +0530</pubDate>
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