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    <description>The Tribunal condoned the delay in filing appeals and remanded the interest issue under section 234E back to the CIT(A) for fresh consideration. The Tribunal directed the CIT(A) to allow the appellant to file necessary orders under section 200A and consider appeals on their merits. All appeals by the appellant were treated as allowed for statistical purposes.</description>
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      <description>The Tribunal condoned the delay in filing appeals and remanded the interest issue under section 234E back to the CIT(A) for fresh consideration. The Tribunal directed the CIT(A) to allow the appellant to file necessary orders under section 200A and consider appeals on their merits. All appeals by the appellant were treated as allowed for statistical purposes.</description>
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