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    <description>The ITAT allowed all 19 appeals filed by the assessee, setting aside previous orders and remanding the matter to the CIT(A) for a decision on the merits. The delay in filing the appeals was condoned based on substantial justice principles and judicial precedents supporting a liberal view on delay. The judgment emphasized the importance of balancing technical considerations with the cause of justice, aligning with various legal precedents and the overarching goal of serving substantial justice in legal proceedings.</description>
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