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    <description>The Tribunal accepted the reasons provided by the assessee for the delay in filing the appeal and condoned the delay of 266 days. The appeal was allowed to proceed, with the assessee expressing the intention to avail the &#039;Vivad Se Viswas&#039; scheme for the relevant assessment year. The Tribunal treated the appeal as withdrawn, granting the assessee the opportunity to reinstate it if the VVS scheme application was not accepted by the Revenue.</description>
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      <description>The Tribunal accepted the reasons provided by the assessee for the delay in filing the appeal and condoned the delay of 266 days. The appeal was allowed to proceed, with the assessee expressing the intention to avail the &#039;Vivad Se Viswas&#039; scheme for the relevant assessment year. The Tribunal treated the appeal as withdrawn, granting the assessee the opportunity to reinstate it if the VVS scheme application was not accepted by the Revenue.</description>
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