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    <title>2021 (4) TMI 706 - ITAT SURAT</title>
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    <description>The Tribunal allowed the appeal for statistical purposes, setting aside the dismissal by the Ld. CIT(A) due to technical reasons. The case involved an NRI who faced additions under section 69 of the Act for unexplained investments. The Tribunal emphasized the need for compliance with electronic filing procedures but directed the Ld. CIT(A) to adjudicate on the merits of the case. The assessee was granted the liberty to seek condonation of delay if necessary, with instructions for a sympathetic consideration.</description>
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      <description>The Tribunal allowed the appeal for statistical purposes, setting aside the dismissal by the Ld. CIT(A) due to technical reasons. The case involved an NRI who faced additions under section 69 of the Act for unexplained investments. The Tribunal emphasized the need for compliance with electronic filing procedures but directed the Ld. CIT(A) to adjudicate on the merits of the case. The assessee was granted the liberty to seek condonation of delay if necessary, with instructions for a sympathetic consideration.</description>
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      <pubDate>Wed, 06 Jan 2021 00:00:00 +0530</pubDate>
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