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    <title>2019 (1) TMI 14 - ITAT DELHI</title>
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    <description>The appeal was dismissed by the Tribunal due to the significant delay of 1174 days in filing the appeal, which was not adequately justified by the Appellant Company. The issues regarding the addition of loss on the sale of investments and the disallowance of expenses under section 14A were intertwined with the procedural aspect, leading to the dismissal of the appeal on all grounds. The Tribunal emphasized the lack of substantial reasons and evidence to condone the extensive delay, resulting in the unfavorable outcome for the Appellant Company.</description>
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      <description>The appeal was dismissed by the Tribunal due to the significant delay of 1174 days in filing the appeal, which was not adequately justified by the Appellant Company. The issues regarding the addition of loss on the sale of investments and the disallowance of expenses under section 14A were intertwined with the procedural aspect, leading to the dismissal of the appeal on all grounds. The Tribunal emphasized the lack of substantial reasons and evidence to condone the extensive delay, resulting in the unfavorable outcome for the Appellant Company.</description>
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