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    <description>The Tribunal recalled its earlier decision dismissing the appeal for condonation of delay in filing an appeal under section 254(2) of the Income Tax Act, 1961. The Tribunal acknowledged the mistake apparent on record, considering the incorrect grounds for dismissal and the misinterpretation of facts. The Tribunal directed a rehearing of the case, emphasizing the importance of a thorough analysis of all relevant factors, including incorrect advice by professionals, to ensure justice and fairness in tax matters.</description>
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