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    <title>2019 (8) TMI 1327 - ITAT BANGALORE</title>
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    <description>The Tribunal found sufficient cause to condone the 65-day delay in filing the appeal before the CIT(A) for Assessment Year 2013-14. The delay was attributed to the expectation of rectification by the AO and not solely due to negligence. The appeal was allowed solely on the issue of delay condonation, leading to the setting aside of the CIT(A)&#039;s order and restoring the matter for consideration on its merits, granting the assessee the opportunity for a fair hearing before the CIT(A).</description>
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