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    <title>2022 (6) TMI 1235 - ITAT MUMBAI</title>
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    <description>The Tribunal dismissed the appeal challenging an ex parte order under section 250 of the Income Tax Act, 1961 for assessment year 2003-04. The appellant failed to establish sufficient cause for the significant delay of 10 years in filing the appeal, attributed to labor disputes, premises attachment, and financial distress. The Tribunal found the appeal time-barred, emphasizing timely compliance with legal requirements post-winding up orders. The issues raised by the appellant regarding disallowances were left open for future adjudication if necessary.</description>
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      <description>The Tribunal dismissed the appeal challenging an ex parte order under section 250 of the Income Tax Act, 1961 for assessment year 2003-04. The appellant failed to establish sufficient cause for the significant delay of 10 years in filing the appeal, attributed to labor disputes, premises attachment, and financial distress. The Tribunal found the appeal time-barred, emphasizing timely compliance with legal requirements post-winding up orders. The issues raised by the appellant regarding disallowances were left open for future adjudication if necessary.</description>
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