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    <title>2021 (11) TMI 1099 - CALCUTTA HIGH COURT</title>
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    <description>Delay in filing a departmental appeal by 750 days was addressed through judicial discretion after the department explained that it had initially not appealed because the tax effect was considered low, and later realised that appeals in Short Term Capital Gains and Long Term Capital Gains matters were required despite the threshold. Accepting that explanation as satisfactory, the Court condoned the delay and permitted the appeal to proceed to admission.</description>
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      <description>Delay in filing a departmental appeal by 750 days was addressed through judicial discretion after the department explained that it had initially not appealed because the tax effect was considered low, and later realised that appeals in Short Term Capital Gains and Long Term Capital Gains matters were required despite the threshold. Accepting that explanation as satisfactory, the Court condoned the delay and permitted the appeal to proceed to admission.</description>
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