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    <title>2022 (3) TMI 1427 - CALCUTTA HIGH COURT</title>
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    <description>The Court allowed the revenue&#039;s applications for condonation of delay in filing appeals challenging orders passed by the Income Tax Appellate Tribunal. Emphasizing the importance of serving justice, the Court held that even short delays caused by mala fide reasons could lead to dismissal, while substantial delays could be condoned if sufficient cause was demonstrated. The Court also clarified that the delay did not prejudice the assessee&#039;s rights under the Direct Tax Vivad Se Vishwas Act, 2020, as the scheme did not confer any vested rights. The appeals were scheduled for hearing on April 18, 2022.</description>
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      <link>https://www.taxtmi.com/caselaws?id=304518</link>
      <description>The Court allowed the revenue&#039;s applications for condonation of delay in filing appeals challenging orders passed by the Income Tax Appellate Tribunal. Emphasizing the importance of serving justice, the Court held that even short delays caused by mala fide reasons could lead to dismissal, while substantial delays could be condoned if sufficient cause was demonstrated. The Court also clarified that the delay did not prejudice the assessee&#039;s rights under the Direct Tax Vivad Se Vishwas Act, 2020, as the scheme did not confer any vested rights. The appeals were scheduled for hearing on April 18, 2022.</description>
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