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    <title>Condonation of Delay in filing of Appeal</title>
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    <description>Verify whether the Order in Original was actually received; request documentary proof of delivery and, if unavailable, obtain a certified copy and treat its receipt date as the operative date. File an appeal to the Commissioner (Appeals) with an application for condonation of delay attaching correspondence evidencing non receipt. If the first appellate authority refuses, pursue the tribunal which can condone delay or, alternatively, seek writ relief; preserve evidence that the order was not delivered to the addressee.</description>
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