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    <title>2020 (5) TMI 546 - ITAT DELHI</title>
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    <description>The ITAT allowed the appeal for statistical purposes, correcting the title of the appeal to reflect the actual appellant. The ITAT acknowledged genuine reasons for non-appearance and discrepancies in the assessment order&#039;s naming of the appellant, leading to a remand for re-examination. The appellant was granted a fresh hearing to address all issues due to non-attendance before the ld CIT(A) and delay in filing the appeal before ITAT. The delay in filing was condoned as the appellant derived no benefit from it, ultimately resulting in the appeal being allowed for statistical purposes.</description>
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      <description>The ITAT allowed the appeal for statistical purposes, correcting the title of the appeal to reflect the actual appellant. The ITAT acknowledged genuine reasons for non-appearance and discrepancies in the assessment order&#039;s naming of the appellant, leading to a remand for re-examination. The appellant was granted a fresh hearing to address all issues due to non-attendance before the ld CIT(A) and delay in filing the appeal before ITAT. The delay in filing was condoned as the appellant derived no benefit from it, ultimately resulting in the appeal being allowed for statistical purposes.</description>
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