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    <title>2022 (6) TMI 730 - ITAT CHANDIGARH</title>
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    <description>The Tribunal condoned the 4-day delay in filing the appeal, noting the assessee&#039;s timely document submission and lack of undue advantage. The case was remanded back to the Assessing Officer due to ineffective representation by the appointed counsel, emphasizing the assessee&#039;s responsibility to provide necessary information. The Tribunal highlighted the importance of Government Corporations not evading responsibilities and participating in tax proceedings. The appeal was allowed for statistical purposes, emphasizing the need for cooperation and active participation in the assessment process.</description>
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      <description>The Tribunal condoned the 4-day delay in filing the appeal, noting the assessee&#039;s timely document submission and lack of undue advantage. The case was remanded back to the Assessing Officer due to ineffective representation by the appointed counsel, emphasizing the assessee&#039;s responsibility to provide necessary information. The Tribunal highlighted the importance of Government Corporations not evading responsibilities and participating in tax proceedings. The appeal was allowed for statistical purposes, emphasizing the need for cooperation and active participation in the assessment process.</description>
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