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    <title>2020 (8) TMI 78 - CESTAT BANGALORE</title>
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    <description>The Tribunal granted condonation of delay in filing appeals before the Commissioner (Appeals) in two separate instances. In the first case, a delay of 289 days was condoned due to reasons beyond the appellant&#039;s control, such as business transformation and relocation. In the second case, a delay of 24 days was condoned as the appellant faced challenges in receiving the Order-in-Original and was undergoing financial hardships. The Tribunal emphasized the importance of considering circumstances and reasons presented by the appellant in condoning delays and upheld principles of fairness and natural justice.</description>
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      <link>https://www.taxtmi.com/caselaws?id=397135</link>
      <description>The Tribunal granted condonation of delay in filing appeals before the Commissioner (Appeals) in two separate instances. In the first case, a delay of 289 days was condoned due to reasons beyond the appellant&#039;s control, such as business transformation and relocation. In the second case, a delay of 24 days was condoned as the appellant faced challenges in receiving the Order-in-Original and was undergoing financial hardships. The Tribunal emphasized the importance of considering circumstances and reasons presented by the appellant in condoning delays and upheld principles of fairness and natural justice.</description>
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