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    <title>2018 (10) TMI 1715 - ITAT COCHIN</title>
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    <description>The Tribunal dismissed the appeals filed by different assesses against orders of the CIT(A) for the assessment year 2014-15 due to a delay of 132 days in filing the appeals for condonation. The assessees&#039; explanations for the delay, including seeking legal opinion, health problems, and negotiations, were deemed insufficient. The Tribunal emphasized the importance of diligence and noted that negligence or lack of bona fide intentions cannot be excused. As a result, the delay was not condoned, leading to the dismissal of both appeals as unadmitted on October 30, 2018.</description>
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      <title>2018 (10) TMI 1715 - ITAT COCHIN</title>
      <link>https://www.taxtmi.com/caselaws?id=282541</link>
      <description>The Tribunal dismissed the appeals filed by different assesses against orders of the CIT(A) for the assessment year 2014-15 due to a delay of 132 days in filing the appeals for condonation. The assessees&#039; explanations for the delay, including seeking legal opinion, health problems, and negotiations, were deemed insufficient. The Tribunal emphasized the importance of diligence and noted that negligence or lack of bona fide intentions cannot be excused. As a result, the delay was not condoned, leading to the dismissal of both appeals as unadmitted on October 30, 2018.</description>
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