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    <description>The Tribunal dismissed the appeal in ITA No.593/Ahd/2019 as time-barred due to inadequate reasons for delay. In contrast, the appeal in ITA No.592/Ahd/2019 was allowed as an apparent error in the CIT(A) order was rectified, benefiting the assessee in a property sale case involving co-owners. The judgment emphasized the significance of timely actions by the assessee and the duty of quasi-judicial bodies to correct errors, ultimately ensuring fairness for taxpayers.</description>
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