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    <title>2020 (12) TMI 1333 - ITAT MUMBAI</title>
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    <description>The appeal was dismissed by the ITAT MUMBAI due to a significant delay of 272 days in filing, without the assessee providing a condonation petition or reasonable cause for the delay. Consequently, the appeal was deemed time-barred and dismissed, resulting in the unresolved disallowance of an expense amounting to Rs. 3,57,041. The judgment emphasizes the importance of adhering to timelines in filing appeals and the necessity of providing valid reasons for delays to avoid procedural dismissals without addressing substantive issues.</description>
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      <description>The appeal was dismissed by the ITAT MUMBAI due to a significant delay of 272 days in filing, without the assessee providing a condonation petition or reasonable cause for the delay. Consequently, the appeal was deemed time-barred and dismissed, resulting in the unresolved disallowance of an expense amounting to Rs. 3,57,041. The judgment emphasizes the importance of adhering to timelines in filing appeals and the necessity of providing valid reasons for delays to avoid procedural dismissals without addressing substantive issues.</description>
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