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    <title>2021 (6) TMI 308 - ITAT CHANDIGARH</title>
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    <description>Unrebutted explanation showing that appellate delay and non-appearance arose from circumstances beyond the assessee&#039;s control justified condonation of a 640-day delay. The Tribunal also found that the assessee had remained unrepresented before the first appellate authority without fault on his part, so the ex parte order was set aside and the matter remanded for fresh adjudication after affording a reasonable opportunity of hearing. The appeal was thus allowed for statistical purposes.</description>
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      <description>Unrebutted explanation showing that appellate delay and non-appearance arose from circumstances beyond the assessee&#039;s control justified condonation of a 640-day delay. The Tribunal also found that the assessee had remained unrepresented before the first appellate authority without fault on his part, so the ex parte order was set aside and the matter remanded for fresh adjudication after affording a reasonable opportunity of hearing. The appeal was thus allowed for statistical purposes.</description>
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