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    <description>The Tribunal decided to condone the delay in filing the appeal against the Order of the Commissioner of Income Tax (Appeals) for AY 2004-05. As the delay was not due to negligence or malafide intent, the Tribunal directed the issues in the appeal to be restored to the file of the Commissioner of Income Tax (Appeals) for adjudication on merits. The appeal was partly allowed for statistical purposes.</description>
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