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    <title>2019 (12) TMI 1424 - ITAT CHENNAI</title>
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    <description>The Tribunal condoned the delay in filing 19 appeals against orders by the CPC, Bangalore, due to valid reasons provided by the assessee, including lack of awareness of electronic system changes and family/business issues. The appeals were remitted back to the ld.CIT(A) for a decision on merits after finding the delay justifiable. The Tribunal emphasized the Revenue&#039;s duty to guide assessees during system changes and allowed the appeals for statistical purposes, with the decision issued in Chennai on December 27, 2019.</description>
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      <description>The Tribunal condoned the delay in filing 19 appeals against orders by the CPC, Bangalore, due to valid reasons provided by the assessee, including lack of awareness of electronic system changes and family/business issues. The appeals were remitted back to the ld.CIT(A) for a decision on merits after finding the delay justifiable. The Tribunal emphasized the Revenue&#039;s duty to guide assessees during system changes and allowed the appeals for statistical purposes, with the decision issued in Chennai on December 27, 2019.</description>
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