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    <title>2021 (3) TMI 1314 - ITAT HYDERABAD</title>
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    <description>The Tribunal decided to condone the delay of 443 days in filing the appeal before the Tribunal due to reasons acknowledged in the affidavit. Despite unsatisfactory reasons for the delay, the Tribunal allowed the assessee to treat the appeal as withdrawn to avail the Vivad-se-Vishwas scheme for the A.Y. 2008-09. The Tribunal dismissed the appeal as withdrawn with the provision for restoration if the scheme is not accepted by the Revenue in the future, providing the assessee with an option for further action.</description>
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      <description>The Tribunal decided to condone the delay of 443 days in filing the appeal before the Tribunal due to reasons acknowledged in the affidavit. Despite unsatisfactory reasons for the delay, the Tribunal allowed the assessee to treat the appeal as withdrawn to avail the Vivad-se-Vishwas scheme for the A.Y. 2008-09. The Tribunal dismissed the appeal as withdrawn with the provision for restoration if the scheme is not accepted by the Revenue in the future, providing the assessee with an option for further action.</description>
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