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    <title>2021 (7) TMI 158 - ITAT HYDERABAD</title>
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    <description>The appeal filed by the assessee against the CIT(A)&#039;s order for AY 2013-14 was dismissed due to non-payment of admitted tax and delay in filing. The ITAT condoned the delay, attributing it to the COVID-19 pandemic, and proceeded to adjudicate the appeal on its merits. The assessment under section 144 was challenged by the appellant, a manufacturing company, leading to the ITAT setting aside the CIT(A)&#039;s order and allowing the appeal in favor of the appellant after self-assessment tax payment.</description>
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      <description>The appeal filed by the assessee against the CIT(A)&#039;s order for AY 2013-14 was dismissed due to non-payment of admitted tax and delay in filing. The ITAT condoned the delay, attributing it to the COVID-19 pandemic, and proceeded to adjudicate the appeal on its merits. The assessment under section 144 was challenged by the appellant, a manufacturing company, leading to the ITAT setting aside the CIT(A)&#039;s order and allowing the appeal in favor of the appellant after self-assessment tax payment.</description>
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