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    <description>The Tribunal allowed the appeals, condoning a significant delay of 4378 days in filing the appeals due to genuine reasons. The delay was attributed to unexpected events, and the appellant had acted on legal advice. The Tribunal emphasized a liberal approach towards condonation of delay to ensure justice, citing relevant judicial precedents. The appeals were remanded to the CIT(A) for fresh adjudication on merits, setting aside the earlier non-maintainability dismissal.</description>
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      <description>The Tribunal allowed the appeals, condoning a significant delay of 4378 days in filing the appeals due to genuine reasons. The delay was attributed to unexpected events, and the appellant had acted on legal advice. The Tribunal emphasized a liberal approach towards condonation of delay to ensure justice, citing relevant judicial precedents. The appeals were remanded to the CIT(A) for fresh adjudication on merits, setting aside the earlier non-maintainability dismissal.</description>
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