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    <title>2020 (10) TMI 992 - ITAT BANGALORE</title>
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    <description>The ITAT allowed the appeal for statistical purposes, condoning the delay in filing the appeal before the CIT (A) and remanding the matter for a decision on merit. The delay of 440 days was attributed to pursuing an alternative remedy related to non-granting of credit for TDS, rectification petition issues, and administrative errors. The ITAT emphasized the importance of genuinely pursuing alternative remedies in condoning delays, following a precedent set by a tribunal order in a similar case.</description>
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      <description>The ITAT allowed the appeal for statistical purposes, condoning the delay in filing the appeal before the CIT (A) and remanding the matter for a decision on merit. The delay of 440 days was attributed to pursuing an alternative remedy related to non-granting of credit for TDS, rectification petition issues, and administrative errors. The ITAT emphasized the importance of genuinely pursuing alternative remedies in condoning delays, following a precedent set by a tribunal order in a similar case.</description>
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