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    <description>Delay of 353 days in filing the appeal was not excused because the explanation was contradictory, unsupported by material, and not shown to be a bona fide effort to prosecute the matter within limitation. The alleged illness was not backed by medical records, and the claimed lack of communication with the auditor was not satisfactorily established. On that factual basis, sufficient cause for condonation was not made out, and the appeal remained unadmitted.</description>
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      <description>Delay of 353 days in filing the appeal was not excused because the explanation was contradictory, unsupported by material, and not shown to be a bona fide effort to prosecute the matter within limitation. The alleged illness was not backed by medical records, and the claimed lack of communication with the auditor was not satisfactorily established. On that factual basis, sufficient cause for condonation was not made out, and the appeal remained unadmitted.</description>
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